|
Posted by Victor Roberts on April 16, 2007, 5:03 pm
Please log in for more thread options
>>> Self Employed. Live in MA and travel to only client in
>>> Chicago. Receive 1099-Misc from them. Have a lot of travel
>>> expense. Don't really have an office in my home, do my
>>> record keeping and planning etc at a computer table in the
>>> family room. 1 - Can I deduct all the travel expenses? 2 -
>>> If I don't have an office in my home is it still ok to write
>>> all the travel expenses off? Thank you
>> Yes. The issue of not being able to qualify for the home
>> office deduction does not change the rules regarding
>> business travel. You home is still your principle place of
>> business. Use Schedule C.
> Well, maybe. Where is his tax home? Does he work at home
> at all, whether or his home qualifies as a home office? Or
> is all his work for clients on the road? If he never works
> except when he is away from home it could all be considered
> commuting expenses.
>
> It's not the same situation but I remember a case several
> years ago where someone was really on the road for business
> most of the time. The court held that he had no tax home so
> couldn't deduct any of his travel, hotel or meal expenses.
You are correct. I was mostly trying to point out that
whether or not he qualifies for the home office deduction
does not determine whether or not he can deduct travel
expenses. I should have said; "IF your home is your
principle place of business..."
Going a bit further. He says he does some work from home
and also has only one client. If he does all his work for
this client while at the client's location, and this is his
only client, then I might argue that he is really an
employee and does not qualify for 1099 status since he fails
the test of being able to control the means of accomplishing
the end result.
--
Vic Roberts
Replace xxx with vdr in e-mail address.
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
| 
Yahoo! 
Google 
Windows Live 
del.icio.us 
digg 
Netscape 
XML Sitemap