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!