저는 풀타임 잡을 가지고 있고 집을 홈 오피스로 해서 스몰 비즈니스를 운영하고 있습니다.

commuting은 텍스 베니핏이 없다고 알고 있다가 오늘 이 페이지를 보고 화들짝 놀랐습니다.
https://www.microsoft.com/en-us/microsoft-365/growth-center/resources/irs-commuting-rule-definition

이 페이지를 보면
Commuting to work tax deduction: Made possible with a home office
One way to avoid the harsh IRS commuting rule is to have a qualifying home office. In this event, you can deduct the cost of any trips you make from your home office to another business location. The commuting rule doesn’t apply if you work at home because you never commute to work. With a qualifying home office, you’re already at your work.

Your home office will qualify as your principal place of business
 if it is the place where you earn most of your income or perform the administrative or management tasks for your practice. You can increase your deductions for business trips with a qualifying home office.

Example: Kim maintains a home office where she does the administrative work for her business. She also has an outside office where she does her other work. She can deduct all her business trips from her home office. This includes the 20-mile daily trip to her outside office. Thanks to her home office, she can now deduct 100 miles per week as a business trip expense. This was a nondeductible commuting expense before she established her home office.

라고 써 있는 부분이 있습니다.

그렇다면 제가 홈 오피스에서 저의 풀타임 직장으로 출근하는 것 비즈니스 마일리지로 텍스 디덕션을 할 수 있다는 말이 되니 저로써는 매우 반가운 사실입니다.

혹시 비슷한 상황에 처한 분들은 어떻게 하고 계시는지 여쭤보고 싶습니다.