Please clarify mileage deduction for self-employed

My wife is self-employed massage therapist without a formal place of business. She mostly works at a spa that pays her as a contractor (1099-Misc). Can she deduct mileage to the spa? This year, that's the only place she worked. Thanks!

ColeenD3
Expert Alumni

Business & farm

Unfortunately, no. This is considered commuting.

 

 

 

Business & farm

Thank you, ColeenD3!