I am an independent contractor filing a 1099 Misc.form. Can I deduct the cost for taking public transportation (Subway and shuttle fares) to and from the office?

[Critter]

Those are commuting expenses and are not deductible.... but if you go to the employer's office are you not really an employee ?

[rjs · Accepted solution]

Commuting expenses are not deductible. It doesn't matter whether you are an independent contractor or an employee.