I'm really confused about commuting versus business miles. It's my understanding that commuting mileage is not deductible and business mileage is. If I'm wrong in this understanding please correct me on the terminology because if you say commuting I will assume it is not deductible and if you say business I will assume it is deductible.
My husband is an independent contractor and received a 1099-MISC. It is from a lawn care service so the business conducted includes multiple job sites per day. Does he include mileage from home to the first job site of the day and mileage from the last job site of the day to home as business mileage or commuting mileage? I know the mileage from one job site to another is business mileage and is deductible but I'm confused about whether the trip from home to the first and from the last to home is deductible or not since he doesn't actually own this business.
He also has his own construction business that he does own himself. It is a registered business in our state. The business structure is an LLC, not that that particularly pertains to this question but just in case. The business office is our home and we do claim the simplified deduction for home office. The jobs are usually full day jobs so he will only travel to and from one temporary job site in a day. In this case, would his mileage from home to the job site and back home be business or commuting mileage?
