Can I write off mileage for 1099 work?

[Ortho11]

I am working to do disability exams on the weekend in addition to my W2/employed position.  The exams are located in one office but that office is in a different location on any given Saturday.  Is any of this mileage able to be written off?  Or is this 100% commuting mileage?  I am using my personal (owned) vehicle.

[EvanP · Accepted solution]

If the location changes every weekend, the IRS would consider this a "temporary work location" when you drive to that location, and you'd be able to write off those trips as an expense for 1099 work. It would be considered a commute if that office didn't change locations.