Based on my understanding and interpretation of the information you have provided to this point, as far as the IRS is concerned you are self employed and "in business" for yourself. Therefore all your 1099-NEC income and expenses are reported on SCH C as a part of your personal 1040 tax return.
Being self-employed allows you to claim a home office ***IF*** certain conditions are met. Those conditions are:
• Exclusive,
The room or space you use in your primary residence for business must be used "exclusively and only" for your business.
• Regular,
You use that space on a recurring basis for your business.
• You principal place of business, used regularly to meet with customers, and/or conduct other business activities such as book keeping, billing, paying bills, ordering supplies, maintaining inventory, tools, other stuff used in your business, and anything else that is strictly in the support of and/or conduct of your business.
If you meet the above requirements, they you may qualify for a home office. With a home office as your principle place of business (your headquarters, so-to-speak) then mileage to/from that location, to/from your first/last job/client for the day would be deductible mileage. To help you substantiate this (should you ever be audited) you should at a minimum, register your business with your local county (or higher).
What I've provided is just a gist, and is nowhere near all inclusive. You may wish to consult with a business tax professional in your area - especially if your state taxes personal income.
