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I have a photography business. Can I claim round trip mileage from my home to each photoshoot if I don't meet the "exclusive" test of the "principal place of business"?

Forum|Forum|7 years ago
June 6, 2019
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I have a photography business. I do my administrative and photo editing work in our home. However, I don't have a designated or distinguished spot or location where I do this work (i.e. I do this work in our bedroom). I believe that because this would not be "regular" and "exclusive" and would not meet the definition of the principal place of work, that I would not be able to claim any home office deductions or related expenses. But can I claim round trip vehicle mileage from our home to each respective photoshoot with this information in mind?

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Best answer by Hal_Al

Yes, probably. To deduct mileage, the home just needs to be the "Principal Place of Business". It does not need to qualify for the Home Office deduction (the 'Regularly and Exclusively' rule does not apply).

https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
https://www.irs.gov/publications/p463/ch04.html

Hal_AlAnswer

Employee

Yes, probably. To deduct mileage, the home just needs to be the "Principal Place of Business". It does not need to qualify for the Home Office deduction (the 'Regularly and Exclusively' rule does not apply).

https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
https://www.irs.gov/publications/p463/ch04.html