Food Truck Principal Place of Doing Business?

Technical topics regarding tax preparation.
#1
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I have a client that is a barbecue food truck. Most of the time they setup right outside a bar and pay monthly rent for the ability to park there. They do fairly well, grossed about 400K this year. SMLLC taxed as a DRE.

Since this is a food truck, would they be forced to use this spot as their principal place of business? He drives a lot of miles each year (about 33K for 2022) and without explaining would like to deduct these miles if possible. I've inquired about what other places they may go and setup. Would hate if him driving his truck to trailer and back would be considered his principal place of business for tax purposes.

Thanks!
 

#2
Big E  
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Is the unaccounted for mileage his commuting back and forth from his home?
Does he place his truck in other locations such as parks, party places, school grounds during events?
 

#3
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What you need is for the home to be the principal place of business.

For purposes of subparagraph (A) , the term “principal place of business” includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business. IRC Sec. 280A(c)(1)

Shouldn't be too hard to establish that.
 


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