You can claim all of these trips as long as the private tutor is engaged in providing their service at all of these locations. If "work at the local shop" means "tutoring at the local shop", then the trip to and from the local shop can be claimed. In this case, the home is the office, so "home office to job location" and then "back to home office" can be claimed.
A self-employed contractor can claim a deduction for miles driven to a job assignment. The starting point must be a home, an office or a job location, and the destination must also be a home, an office or a job location.
According to IRS Publication 334:
"Local transportation
expenses include the ordinary and necessary costs of all
the following.
- Getting from one workplace to another in the course of
your business or profession when you are traveling
within the city or general area that is your tax home.
- Visiting clients or customers.
- Going to a business meeting away from your regular
workplace.
- Getting from your home to a temporary workplace
when you have one or more regular places of work.
These temporary workplaces can be either within the
area of your tax home or outside that area.
Your workplace can be your home if you have an office in your home that qualifies as your principal place of business."
Sign In
