A valid business trip is one that both starts and ends on business.
Just because you are arriving at a business location does not make it a business trip. You also need to be starting from somewhere you do business.
A common question is whether your commute to the office is deductible. The answer is, “it depends.” The determining factor is whether you’ve started from a business location:
Do you take the home office deduction?
If so, then the trip is probably considered a business trip. Most people don’t know this, but the real advantage of a home office deduction is actually how it impacts your mileage deduction!
Did you make a business stop somewhere?
The entire distance from home to the office may not be deductible, but a portion of it could be. For example, if you stopped at the post office to get mail at your PO Box – that can usually be considered a business stop and the remainder of the trip is deductible.
The above statements are informational only. Please consult your accountant to make the correct decision for your specific situation.