W-2 -> Home office -> Travel

[ILLMAS]

Your thoughts one this one.... 

1.  TP works for a IT company that has no fiscal offices in the US, so the TP uses their home as an office.

2.  Employer office is in Tokyo, but has US corporation to conduct business here.

3.  Employer has a government contract which requires the TP to troubleshoot over the phone/remotely or travel to the base which is 40+ miles each way.

4.  Not everything can be done over the phone/remotely all the time, so travel is required about 80% of the time.

Can the TP deduct mileage even though TP is required to be at base most of the time?

Thanks

[Bart]

If this is an employee wouldn't those expenses be unreimbursed employee business expenses which are now not deductible?

[ILLMAS]

1 minute ago, Bart said:

If this is an employee wouldn't those expenses be unreimbursed employee business expenses which are now not deductible?

Yes unreimbursement but for 2017.

[DANRVAN]

Sounds like client might qualify for OIH under Sec 280A(c) which would make travel to the base deductible.

Is it necessary  to work from home to carry out employer's business and to allow employee  to properly perform his duties?