Commuting Miles for Self Employed Confusion

[shebedo]

Confused on exactly what are considered commuting miles for Self Employed.  Lots of conflicting answers.  Delivery service driver for a logistics company.  I deliver parts around metro area for World Pac who pays Logistics Company who then pays me.  Received a 1099-NEC from Logistics Company.  I go every morning to World Pac location to pick up packages to deliver around metro area return and return back several times a day to get additional deliveries.    On Schedule C my name and home is listed as business location.  Question is are my miles first thing in day to Worldpac and home last thing in day considered commuting?

[tagteam · Accepted solution]

Even if you're self-employed, driving from your home to a principal place of business is always considered a commute.

If you have a home office that is your principal place of business, then you can deduct transportation expenses when driving to and from your home for business-related purposes.

[rjs]

Listing your home address as the business location on Schedule C does not make it your principal place of business. You do not conduct any business activity at home. Your principal place of business is the Worldpac location. Your mileage between home and Worldpac, in either direction, is commuting.

[Opus 17]

Review chapter 4 in publication 463.

https://www.irs.gov/forms-pubs/about-publication-463

The key question is where is your principal place of business.   Mileage is calculated one way if you have no main place of work, and a different way if you main place of work is your home.  Note that you don't actually have to declare a home office deduction for your main place of work to be your home, but you have to meet the same basic tests.