Home Administrative Office
Business owners who use their home office as their primary work location may be allowed to claim travel expenses between work and home as a deduction.
Commonly referred to as home office mileage tax deduction, home to work mileage deduction and home administrative office deduction
Do I Qualify for the Home Administrative Office?
Business owners who work primarily from a home office may still have several other business locations outside of the home. If the business owner’s home office qualifies as their primary office, mileage driven for business purposes can be deducted.
2022 Home Administrative Office Details
Business owners who work primarily from a home office may still have several other business locations outside of the home.
If the business owner’s home office qualifies as their primary office, the home office mileage deduction allows mileage driven for business purposes to be deducted, from the moment the business owner leaves home, even if that person is driving to another of the business’s locations.
If the home office is not the principal place of business, the cost of home to work mileage to the first business location of the day and from the last business location of the day back to home is not deductible.
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Benefits
• Reduces taxable and self-employment income
Considerations
• Mileage must be tracked and substantiated
Assumptions When Taking the Home Administrative Office
• This business mileage is not deducted under any other tax strategy.
Conflicting Strategies
• Accountable Plan
• Section 179 Expensing
Requirements to Claim the Home Administrative Office
• The home office is used exclusively and regularly as the principal place of business.
• There is no other fixed location where the business owner conducts substantial administrative or management functions of the business.
Business Entities That Can Claim the Home Administrative Office
• Schedule C
• Schedule F
• S Corporation
• C Corporation
• Partnership
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.