Can a personal care aide claim mileage

[MaryK4]

If you are self-employed, you may be able to claim business miles.  If you use your car only for business purposes, you may deduct its entire cost of ownership and operation (subject to limits discussed later). However, if you use the car for both business and personal purposes, you may deduct only the cost of its business use.  There are many rules involved so please see Can I deduct mileage? and feel free to ask any follow up questions!

[MaryK4]

If you are self-employed, you may be able to claim business miles.  If you use your car only for business purposes, you may deduct its entire cost of ownership and operation (subject to limits discussed later). However, if you use the car for both business and personal purposes, you may deduct only the cost of its business use.  There are many rules involved so please see Can I deduct mileage? and feel free to ask any follow up questions!

[deerhunt78]

Everything I’m reading says domestic workers such as personal care aides/health aides are not self employed or contractors and they are employees. I have read conflicting statements about claiming mileage in 2021 however. I don’t know if I can claim the mileage. I did get a 1099-NEC from the platform I use for some of the people but the same platform states that I am not a contractor but an employee. Thank you for your help.

[deerhunt78]

Everything I’m reading says domestic workers such as personal care aides/health aides are not self employed or contractors and they are employees. I have read conflicting statements about claiming mileage in 2021 however. I don’t know if I can claim the mileage. I did get a 1099-NEC from the platform I use for some of the people but the same platform states that I am not a contractor but an employee. Thank you for your help.

[Hal_Al]

Simple answer: you cannot claim the mileage.

But, as you've already learned, taxes aren't simple. "Employees" are not allowed to deduct miles, at all.  This is whether you are a regular W-2 employee or a non W-2 "Household employee".  Prior to 2018, there was a petty deduction allowed.

If you are self employed, you cannot deduct mileage, except between work places. For example you leave home drives 5 miles to the 1st job then drive 10 miles to the 2nd site. At the end of the day you drive 15 miles home. Only the 10 miles between jobs is deductible. The other mileage is considered non deductible commuting. 

[MinhT1]

If you get a form 1099-NEC, you are considered as self-employed and can claim business miles. Please note that the trips from your domicile to your first workplace for the day and from your last workplace back home are counted as commuting miles and cannot be claimed.

An employee gets a form W-2 and cannot claim mileage.