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Business & farm
Your business mileage deduction depends on what these “work locations” are. Driving to a regular place of work is a non-deductible commuting expense, whether you are an employee or an independent contractor. So is driving from one regular place of work to another.
If these are client visits, you may deducible business miles. However, you said you don't have a qualified home office, so I'm unsure how you are defining the primary work location for your business.
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February 12, 2023
6:16 AM