1099 Independent Contractor Commuting vs. Business mileage

[littleturle55]

I'm an 1099 Independent Contractor that travels from my home office directly to my clients for work and then back to my home office when finished working. Would these miles be considered commuting or business mileage? 

[ee-ea · Accepted solution]

The mileage is all for your business.

[MinhT1 · Accepted solution]

Trips between your home and the work site and from the last work site back home are commuting miles and are not deductible.

However, if your home is your principal place of business, these miles are business miles and are deductible.

Business miles are also miles traveled between clients' sites and for other business purposes.

@littleturle55 I have edited my answer.

Edted 02/26/2020  |  05:37 PM PST

[ee-ea · Accepted solution]

Publication 463 (2019), Travel, Gift, and Car Expenses

https://www.irs.gov/pub/irs-pdf/p463.pdf

Page 14 Center column

Example 2. Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.

Poster wrote s/he "travels from my home office directly to my clients for work and then back to my home office."