Mileage for a 1099 teacher

[zsippel]

I teach and do curriculum consulting as a 1099. I was paid as a 1099 last year (2020) and completed work this year (the academic year crosses over the calendar year). CAn I claim mileage on my taxes this year, even if I didn't receive any 1099 funds?

[AmitaR]

Whether or not you can claim the deductions for your expenses related to self-employment income, depends on your intentions.  If Curriculum Consulting is your Business Activity and you intend to continue it, then whether or not you had income in a particular year, you can still claim your expenses and show a loss.  On the other hand, if you are just doing it as a hobby, then you will not be able to claim those expenses without the income.  Please see this article for more info, When IRS classifies your business as Hobby

https://turbotax.intuit.com/tax-tips/small-business-taxes/when-the-irs-classifies-your-business-as-a...