Since she is now working as an employee and self-employed, she will still need to include a Schedule C as part of her tax return.
Being self-employed for the two churches that paid the small amounts and did not issue any tax documents, the home office deduction and mileage will still apply. However, it only applies to the churches that did not issue the W-2 or to the income received from the church that considers her an employee prior to the time they switched her to an employee (income from that church prior to April if it was not included on the W-2).
As an employee, any mileage driven to and from the work location that issues the W-2 is considered to be commuting miles and is not a tax deduction. Also, as an employee, employee business expenses (such as a home office that is for the convenience of the employer) are no longer deductible for tax years 2018 through 2025.
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