topic Re: Mileage expense for 1099 side-work in Self employed

Mileage expense for 1099 side-work

aast12 — Tue, 24 Feb 2026 07:04:31 GMT

Outside of my full-time job, I do side-work for a company that pays me on a 1099 independent contractor basis. This side-work is always for the same company (which is different from the company I work for full-time) and requires me to drive from my home to their location and back approximately 10 days per month. Round-trip mileage is approximately 120 miles. Can I deduct mileage expenses from home to their location and back for this side-work since they are paying me on a 1099 independent contractor basis?

Re: Mileage expense for 1099 side-work

JBedford — Wed, 30 Aug 2023 16:40:44 GMT

Hi, @aast12 , thanks for the question! But unfortunately, this sounds like commuting mileage, which is not deductible. This article goes into more detail.

Hope this helps, please let me know if not!

Re: Mileage expense for 1099 side-work

zeus043 — Wed, 30 Aug 2023 16:47:59 GMT

That article you sent specifies that EMPLOYEES cannot make commuter deductions which, to me, does not sound like the case for this individual since he is being payed on a contractor basis.

Re: Mileage expense for 1099 side-work

JBedford — Wed, 30 Aug 2023 16:51:40 GMT

I apologize for the confusion. Though you are correct that the article does specifically reference employees, commuting mileage is not deductible for self-employed individuals either.