1099 worker mileage

[TheShiflett]

I am a 1099 painting contractor for two painting companies. I do not have a registered LLC, corporation, etc. but I know as self-employed, the IRS technically considers me a "business" even though I don't have a business EIN. 

I do not go to an office for my employer or  principal business location (they run their businesses out of their home), just take my personal vehicle from my home to the site where we are working for the day. I am confused as to if I can claim mileage when i drive to and from our job sites or not on my tax return as I am seeing different responses with different answers and exceptions. any help would be much appreciated!

[Bsch4477]

You mentioned an “employer “. Do you get a W-2?

If not and you do qualify as self employed and you can’t claim a home office, you can deduct mileage from one job to another. Travel from home to the first job and to home from the last job is commuting and not deductible. 

[TheShiflett]

No W2. 

what does claiming a home office mean? 

[rjs]

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@TheShiflett wrote:

what does claiming a home office mean? 

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Claiming a home office means that you deduct business use of your home as a business expense. Given the nature of your work, it doesn't sound like you use any part of your home for your business. It would have to be a room or area in your home that you use exclusively for your business.

[dmertz]

In most cases your drive to the first jobsite of the day and your drive home from the last jobsite of the day is considered to be commuting and not a deductible business expense.  See IRS Pub 463:

https://www.irs.gov/publications/p463#en_US_2022_publink100033915

[TheShiflett]

This is why I am confused. When using Turbotax and working on my taxes, in the section for work related transportation mileage it says this is eligible for deduction: 

"Work-related transportation includes:

• Travel between two or more workplaces on the same day (even if it's for the same employer)
• Travel between your home and a temporary work location inside your metropolitan work area (if you have no regular place of business
•  Travel between your home and a temporary work location inside or outside your metropolitan work area—generally for projects that last only a few days or weeks—if you have one or more regular places of business

Work-related transportation doesn't include commuting miles. For tax purposes, commuting miles are the miles you drive to and from your regular place of employment. These are personal expenses and aren't deductible."

I don't have a regular place of business as i work different locations for each painting gig so wouldn't point 2 apply to my eligiblity? 

[Bsch4477]

Keep it simple. Only deduct mileage between jobs. 

[Carl]

Based on my understanding and interpretation of the information you have provided to this point, as far as the IRS is concerned you are self employed and "in business" for yourself. Therefore all your 1099-NEC income and expenses are reported on SCH C as a part of your personal 1040 tax return.

Being self-employed allows you to claim a home office ***IF*** certain conditions are met. Those conditions are:

• Exclusive,

The room or space you use in your primary residence for business must be used "exclusively and only" for your business.
• Regular,

You use that space on a recurring basis for your business.
• You principal place of business, used regularly to meet with customers, and/or conduct other business activities such as book keeping, billing, paying bills, ordering supplies, maintaining inventory, tools, other stuff used in your business, and anything else that is strictly in the support of and/or conduct of your business.

If you meet the above requirements, they you may qualify for a home office. With a home office as your principle place of business (your headquarters, so-to-speak) then mileage to/from that location, to/from your first/last job/client for the day would be deductible mileage. To help you substantiate this (should you ever be audited) you should at a minimum, register your business with your local county (or higher).

What I've provided is just a gist, and is nowhere near all inclusive. You may wish to consult with a business tax professional in your area - especially if your state taxes personal income.

[dmertz]

From IRS Pub 463:

You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

[TheShiflett]

Thank you all for the help. 

Doubtful that any one here has this kind of influence [for turbotax to correct it], but the description in the tax filing system is incorrect based on the irs published rules, on point 2 that I shared.