Tax Year Prior to 2020: I am a independent contractor and use my personal vehicle to perform the work but have not created a business I own to perform the work under, can I deduct car mileage?

Yes, you can deduct the mileage.   As an independent contractor (received a 1099-MISC) you are considered self employed by the IRS. Because you received a 1099-MISC, you are considered a "business" owner. 

In TurboTax, when asked to fill out your business profile, you would enter your name as the "business" name and your physical address as the "business" address.  Then you would answer the additional questions in the business profile that apply.  You are not required to have an EIN since you don't have employees and in most cases your accounting method would be the "cash" method.  

After entering the business profile info, then you will have the opportunity to enter in your business income (income from your 1099-MISC) and your business expenses (including vehicle expenses-mileage)

You have the choice of two methods, to claim vehicle expenses. The first option is mileage. You can deduct the miles driven for business. The other option is claiming all your actual expenses such as gas, tires, interest, etc.

Yes, you can deduct mileage because you are an independent contractor and your primary place of business is your home.  Since your home is your primary place of business, going to and from the worksite would not be considered commuting miles.  

Clarification is needed here.

Commuting miles from your residence to your *PRIMARY* place of business are *NEVER* deductible. No exceptions.

If you are self-employed, claim a home office ***AND*** that home office is your ***PRIMARY*** place of business, then you do *NOT* have any commuting miles from your primary residence, to your primary place of business.

One more scenario to throw in - haven' t been able to find anything this specific on the plethora of articles around the web.

Details:

Self-employed with home office as the only place I do any management / accounting etc.

This summer I worked 2 days a week for an agricultural operation as a contracted worker. While it was somewhat unrelated to the normal type of operations of my LLC, all financial activity ran through the business and I received a 1099 for this work.  

The ag operation is approximately 15 miles from my home.

Is this commuting or deductible mileage?

Thanks!

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