How does that address?
What if You Have a Home Office?
One way to avoid the harsh commuting rule is to have a home office that qualifies as your principal place of business. In this event, you can deduct the cost of any trips you make from your home office to another business location. For example, you can deduct the cost of driving from home to your outside office, a client’s office, or to attend a business-related seminar. The commuting rule doesn’t apply if you work at home because, with a home office, you never commute to work (you’re there already).
Your home office will qualify as your principal place of business
if it is the place where you earn most of your income or perform the administrative or management tasks for your practice. If your home office qualifies as your principal place of business, you can vastly increase your deductions for business trips.
Example: Kim (from the above example) maintains a home office where she does the administrative work for her business; she also has an outside office where she does her other work. She can deduct all her business trips from her home office, including the 20-mile daily trip to her outside office. Thanks to her home office, she can now deduct 100 miles per week as a business trip expense, all of which was a nondeductible commuting expense before she established her home office.