#self-employed
#self-employed gathers notes for people who work for themselves and drive between home, clients, and job sites. The articles describe when a trip is commuting and when published rules treat it as business travel, including a home office that is the principal place of business. A topic list for owners. It does not decide which miles to claim.
General information, not tax advice.
Articles
Commuting vs Business Miles When You're Self-Employed: The Home-Office Rule Explained
When does the drive from home count as business mileage for a self-employed person? What IRS Pub 463, Rev. Rul. 99-7 and Pub 587 say about commuting, temporary work locations and a home office that is your principal place of business.
Leasing an EV for Business: Why the Mileage Method You Pick in Year One Sticks (2026)
If you lease an EV and use it for self-employed work, the method you choose first matters. What IRS Topic 510 and Pub 463 say about the standard mileage rate for leased cars, deducting lease payments, inclusion amounts and the records to keep.