1099 Independent Contract Worker Mileage Write Off

[danny9kim]

Hello,

I work as a 1099 home health physical therapist on top of my W2 full time job. I will often see a home health patient after my full time work. In summary: I drive from my home to my full time job to my 1099 patient's home and then back home. 

Does driving from my full time job to the patient's house be considered for mileage write off? If not what can I deduct in my situation. 

[Opus 17]

This is answered in detail, with a diagram, in chapter 4 of publication 463.

https://www.irs.gov/forms-pubs/about-publication-463

The short answer is you can claim the mileage from job location 1 to location 2 on the same day, but you can't claim the mileage from job 2 to your home, as that is considered part of your non-deductible commute. 

[danny9kim]

Thank you for the response! Am I able to claim mileage if I drive from home to my 1099 patient's home? Or is that considered commuting miles.  Sometimes I will pick up my 1099 patients on the weekends when I do not have my full time job scheduled. 

[Opus 17]

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@danny9kim wrote:

Thank you for the response! Am I able to claim mileage if I drive from home to my 1099 patient's home? Or is that considered commuting miles.  Sometimes I will pick up my 1099 patients on the weekends when I do not have my full time job scheduled. 

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If your job's "main work location" is your house, then you can deduct mileage when you are working "away from home."  If your job has no fixed location, then you can't deduct any mileage.  This is also covered in chapter 4.  Basically, if you provide care at many locations, and you use your home for scheduling, bookkeeping, and other administrative tasks, then your home can be your main work location.  If you only provide care for one client at a time, then that might be your main work location.  It depends on each person's facts and circumstances.  Review the publication and then write down (and keep with your other tax records) a brief description of why your home is your main work location.