commuting

[morrisliberty]

Hello


I have a home office which qualifies under section 280A and I am self employed.
I have a W-2 job.
The self employed business is not in the same trade or business as my W-2 job.

I wake up in the morning . I take a shower and eat breakfast.

 I go to my home office and perform work for my self employed business.


I get in my car and drive to my W-2 job.


Can I deduct the mileage from my home office to my W-2 job?

Thanks.

[mwcpa]

From the form 2106 instructions.

"Generally, commuting is travel between your home and a work location. However, travel that meets any of the following conditions is not commuting...... Your home is your principal place of business under section 280A(c)(1)(A) (for purposes of deducting expenses for business use of your home) and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance. "  (emphasis added)

Therefore, based on the limited facts presented the "travel" from home to the office location is not deductible as it is a commuting cost.