Business Mileage Deduction for Self Employed

Forum|Forum|4 months ago
March 31, 2026
3 replies
75 views

I was asked to work a sales booth for a few weekends at a fair. For this work I received a 1099NEC. I was wondering if I can deduct the mileage to go to the job site and back.

Key details are I do not have a regular work location outside the home. I did handle keeping track of the mileage on my home computer and used my phone and home computer for correspondence but I do not have an exclusive office for this business located in my house. This is not very regular work either but occasionally I am asked to do this type of work. The trip was less than 50 miles. I guess it would be deemed to be within a Metropolitan area.

I would say the work location is temporary since it is for three weekends only. Where I get confused is if my home is my principal place of business then it appears to be deductible.

By the criteria that I have no other office nor do I do admin work anywhere else it qualifies as my principal place of business. Other previous discussions on this subject would say yes it is deductible. However other threads seem to indicate that the home utilization has to be more regular or substantial to qualify as a principal place of business. I know my office does not qualify for a home office deduction because it is not exclusive or regular but that does not seem to be the criteria for deducting mileage it just has to be the principle place of business.

So is it a temporary work location? Is my home a principal place of business or not? And if not why? If both are yes then it should be deductible true?

Best answer by NCperson

Expert Reviewed

@userChester

to be able to deduct the miles, you must be travelling from and to a business location.

if you are traveling from a personal location to a business location (or vice-versa), then those are considered commuting miles and they are NOT tax deductible.

since you do not have an exclusive office within your home, then you leave and return to a personal location. Travelling to this job site is commuting miles and not deductible..

NCpersonAnswer

Level 15

Expert Reviewed

@userChester

to be able to deduct the miles, you must be travelling from and to a business location.

if you are traveling from a personal location to a business location (or vice-versa), then those are considered commuting miles and they are NOT tax deductible.

since you do not have an exclusive office within your home, then you leave and return to a personal location. Travelling to this job site is commuting miles and not deductible..

userChesterAuthor

Level 2

So you are saying in essence that while my home may be the Principal Place of Business my home still needs to have a place to be used regularly and exclusively to get the mileage deduction. Some times articles and responses to question don't include the regular and exclusive part they just say Principle place of Business and with situations very similar to what I described where people don't really have a home office for the business say it is deductible.

Thanks

user17708643219

Level 6

Yes, as NCperson stated, the home office needs to be used regularly and exclusively for your business in order for you to claim miles driven to and from your home office and other work location as business miles. If you claim these miles as business miles, make sure to have proper documentation and backup ready in the off chance the IRS requests support to justify the deduction.