I work as an independent contractor. I do my administrative work from home and visit clients in their homes. Can I deduct mileage to and from clients? Or just to clients?

For example, if I travel:

  • Home to session 1 (30 miles)
  • session 1 to session 2 (20 miles)
  • session 2 to home (30 miles)

can I deduct all 3 of those trips? (I plan on using the standard mileage rate.)

I should note that I am not reimbursed for mileage through the agency I work with at all, but in certain cases where clients are far away I have been paid for "travel time" at my hourly rate.

Also, a related question... As far as record keeping goes, it is enough to have a log stating the date, client name, client location, and miles? Or do I need to also have the odometer reading before and after the trip recorded as well? I have kept a detailed log but lack the odometer reading and want to ensure that I can still use my log to claim the mileage deduction. Thank you for your help!