self-employed - travel

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.

-- Vic Roberts Replace xxx with vdr in e-mail address.

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. Stu

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.

He could still be an independent contractor if the relevant factors dictate. But it seems to me that even as a contractor, if he has only one client and does all (or substantially all) of his work for that client on their site, it's still a commuting expense and not deductible.

Stu