Originally Posted by HighFlight

The trouble with the phone and internet thing is that they are business expenses. Do you own your business? Most here do not. So you need to dig a little deeper and follow the travel expense rules. Not saying you can't justify it well, and your CPA seems to think it can be done. For me, I don't want to try and claim the percentage I actually use my phone or internet for work, A) because said percentage is so darn low, and 2) it's not a required part of my personal business. At the end of the day, even if I were to be able to justify $100 worth of use per year (I could not), that would garner me about $9 back on my tax return. I could pick one turn and make a lot more than that, and never have to worry about the IRS placing the burden of proof on my shoulders.

Remember, your CPA doesn't have to pay the IRS if he/she gives you incorrect advice.

If you travel to your home base, and then you travel to your "out of base" location to begin work, then yes, you can claim that as additional travel (you can even deduct mileage driven in that case). However, I have never seen a situation where I had to do that where the company didn't pick up the expense. Your situation may be different. (You cannot deduct expenses incurred for travel from your home of record to your home base.)

Instead of reading IRS PUB 334, written for business owners, take a look at 463, travel. Again, one can claim anything they want. And often get away with doing things wrong due to the vast amount of filings every year since only a small percentage ever get audited. But for me, it's not worth the risk for the few extra duckies per year.