I have a business and listed auto travel on my business partnership tax return. In order to deduct travel from my home, I need to list a home office (and it be the principal place of business).
However, when I do my personal taxes, my tax preparation software recommends a standard deduction- the standard deduction is greater than itemized for me. It's too late to place the home office in my business tax return. If I use the standard deduction, it doesn't list a home office as that would involve itemizing my deductions.
So I wanted to ask if I take the standard deduction and get audited, would they assume that I had a home office and just didn't take it. This is important as I don't want to disallow my auto travel from my home (non-commuter miles). I really need a definite answer here- so please site a IRS publication for this question. This will help in case if I ever get audited.