Thanks for your response. I am helping a friend that is working as a contractor and receiving a 1099 Misc from his "employer". He travels to this "employer" every day. Would miles from his house to the workplace be considered a commute or business miles? If business miles, would he need to have a "home office"? Thanks in advance for any insights. If you could reference an IRS document, that would be very helpful...Best Regards, Dave
