Some travel is not considered business-related:
Driving from your home to your workplace and back is commuting. It's not deductible on either your business or your individual return.
Found this on the turbotax website. I cannot seem to find anything on the IRS website or others to back this up. I also just asked my wife and it seems that last year she did not receive a 1099 or any other paperwork even though she is classified as an independent contractor. Would this just be the business not doing what it should, or another reason?
You need to identify your primary workplace. For instance, my primary workplace (which also happens to be the legal address of my business) isn't where I do the majority of my work. I work quite often at client sites. The travel from my home office (primary place of business) to my client site is
not considered commuting. In my case, my commute is from my bedroom to my home office. Everything else is business travel.
I was warned early on that I cannot work 5 days per week every week at a client site and expect that to be treated as travel -- no, the IRS would see that as a commute. I perform enough work at my main office and spend enough days doing it, that when I do go to client sites, I can treat it as travel.
What's the magic number? How much is enough? There doesn't seem to be a rule for that. But if my mileage log showed that I was consistently going to the same location on a daily basis for an extended period, then I would expect to lose that point in an audit. My accountant warned me about that early on.
