That is correct. The miles you are driving to and from work are commuting miles, and you cannot use them as business expenses, nor can you use the tolls you pay to get to work. You can only use any miles or tolls for driving during your work day when you are "on the job." Miles getting to and from the job do not count. Are you fully aware of the self-employment tax you will be paying since you are working as an independent contractor without any tax, Social Security or Medicare withheld from your pay? If not, you might have a nasty surprise coming at tax time Self-Employment tax for Social Security and Medicare will take a 15.3% bite and you will owe ordinary income tax as well. You need to be saving some of your pay toward the income tax you will owe.
https://ttlc.intuit.com/questions/2893577-does-a-1099-misc-mean-i-m-self-employed
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment
https://ttlc.intuit.com/questions/1901110-do-i-need-to-make-estimated-tax-payments-to-the-irs
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
