Do I file a 1099 if I work in a different city?

[Lisathivo]

I work in a salon, and work and live in a different city. This is roughly $2400+ worth of gas a year, since they are far from each other.

I used to receive a salon W-2 which would deduct taxes from my paycheck, but now my employer wants to give me a Form 1099 which I would be responsible for paying all taxes end of year.

Can I claim the expenses for traveling as tax deductible on a form 1099?

Or do I continue to receive W2 since I am not self employed but work for a salon. 

[MaryK4]

You will first have to determine if you are an employee or an independent contractor.  See Independent Contractor (Self-Employed) or Employee?

If you are an independent contractor you would be able to deduct not only your car expenses but any other business expenses necessary for your salon work.  See Maximizing Tax Deductions for the Business Use of Your Car.

Two things to note: 1. Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if you have one or more regular work locations away from your residence.

2. You are REQUIRED to keep a mileage log, so if you did not have one for 2021, you will want to start immediately.  You may have to go back and recreate your mileage log including the dates you traveled and the mileage, and business purpose.

[Hal_Al]

Q. Can I claim the expenses for traveling as tax deductible on a form 1099?

A. No.

Although "1099 employees" are actually considered independent contractors and as such are allowed to deduct expenses that W-2 employees are not allowed to deduct; your drive, no matter how long, is still considered commuting and is not deductible. This is because the salon is considered your "principal place of business".  The cost of getting to and from your normal work place (principal place of business) is not deductible.

Q. Or do I continue to receive W2 since I am not self employed but work for a salon?

A.  That's not so much a tax question as something you and your employer have to work out between you.  See MaryK1101's link  for info on how that works.  Many salon workers are considered independent contractors and that position has, in many cases, been accepted by the IRS