When possible, you want to claim that your office in your home qualifies as a principal place of business, because this classification
gives you the home-office deduction, and
eliminates commuting from your home to your regular office.
Current law gives you two ways to claim your office in the home as a principal office:
First, as a principal office under the rules that the Supreme Court finalized in Soliman
Second, as a principal office under the alternative after-Soliman rules, where lawmakers added this alternative: “... the term principal place of business includes a place ... Log in to view full article.