I have a full-time W-2 job, and I also have a side "gig" job as an independent contractor / mystery shopper. I use my own vehicle to travel. My home is my tax home for my independent contractor work, but I do not take a home office deduction because my work space is the kitchen table and so is not used exclusively for this purpose.
During the work week, I take mystery shop assignments that I can perform on my way to or from work, or on my lunch hour. Mystery shopping includes 4 steps: a) applying for and being assigned to a shop, b) studying instructions so that the assignment will be done to specifications, c) going to the location and performing the mystery shop, and d) reporting the results of the mystery shop. Each of these steps is important and necessary for successful completion of the assignment.
I study and print instructions for my assignments from home before I leave for the day. I complete the reporting portion of the mystery shop work as soon as I get back to my home office. I don't want to run afoul of the commuting rule, but I do want to make sure I am taking legally allowed expenses against the income I am earning from the mystery shops.
On work days when I also perform mystery shop assignments, my route looks like one of the following:
1) home - home office - full-time job - mystery shop (after work) - home office - home
2) home - home office - mystery shop (before work) - full-time job - home office - home
3) home - home office - full-time job - mystery shop (on lunch hour) - full-time job - home office - home
For these scenarios, which legs of travel qualify as commuting, and which qualify for mileage I can use as an expense against the related mystery shopping income on my Schedule C? Or am I looking at this the wrong way somehow? I have searched all over the internet and cannot find a clear answer to this question. Thank you.
