Can I write off car and gas expenses from my second job that didn't pay me anything when I do my taxes for my first job next year?

[jeremyamorris]

I'm still working at my first job.
I quit my second job, because it wasn't paying. I spent hundreds in gas driving to appointments.

[Hal_Al]

Q.  Can I write off car and gas expenses from my second job that didn't pay me anything when I do my taxes for my first job next year?

A. Simple answer: no.

Regular W-2 employees are no longer (since 2018) allowed to deduct job expenses. If you're self employed, you can deduct the cost, as a business expense, on schedule C.  But, even then, it depends on what "appointments" means.  You are not allowed to deduct the cost of commuting (getting to your principal work site). 

[jeremyamorris]

Could I write it off as a business venture loss?

I spent hundreds on gas driving to each location. I was an outside sales rep.

[Hal_Al]

Q. Could I write it off as a business venture loss? 

A. Probably not.

"I was an outside sales rep".

That sounds like self employment (schedule C).  Depending on the details, the mileage to your first sales call and the mileage home from your last sales call of the day, would not be deductible. The mileage in-between would be deductible.  

[jeremyamorris]

• Yes, I was self-employed. It was 1099, so I can write off the mileage expenses on my next taxes? How would I do that?

[Hal_Al]

You will have to upgrade to the self employment version of TurboTax.  Just follow the interview in the business (self employed) section. It will allow you to enter your business mileage. The deduction, for 2023 is $0.655 per mile. 

[jeremyamorris]

One more question. My house was my office. I set appointments and made calls at home in between appointments. Drive to and from my house would count in that instance, correct?

[Hal_Al]

Q.  My house was my office. I set appointments and made calls at home in between appointments. Drive to and from my house would count in that instance, correct?

A. Yes, if your home was your "principal place of business". 

To deduct mileage, the home just needs to be the "Principal Place of Business".  It does not need to qualify for the Home Office deduction (the 'Regularly and Exclusively' rule does not apply).  

References:
https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
https://www.irs.gov/publications/p463/ch04.html

https://www.irs.gov/pub/irs-pdf/p587.pdf (page 3) POB defined