Declaring a home office satisfies the requirement that home is a place of business so that travel from home to business (which is non-deducible commuting) is instead deductible business to business travel.

If the taxpayer has a home office from which the trade or business is managed, and there is not another location from which substantial management or administrative functions are performed, he or she will be eligible for a home office deduction even if the taxpayer performs services outside the home.  Administrative or management activities include billing, maintenance of books and records, ordering supplies, setting up appointments, and forwarding orders and writing reports.  But the space in the home has to be used exclusively and regularly for business activity.