I work as a hockey ice official through 1099 employment. I reffed at 14 different workplaces throughout 2024, and I'm wondering if my miles to and from these various work sites count as business or commuting miles?
Since there is more than one regular place of work does that count as business miles that can then be considered deductible?
Yes. The start and end points are important. If you have no regular work location such as a reporting station or office away from your home, then you can take all miles to and from your events. This would be considered your business miles and how you earn your income. If you have a regular work station or office the miles would begin and end from that location.
Even if you do not claim a 'home office' space, if you get all of your jobs because they reach you at your home then this is where and how your income is derived or obtained.
The article will give you an idea if you can take a home office deduction, if applicable, because there are some distinct rules.