I am independent contractor. I'm not sure if I can deduct miles and tolls to the client's office or not? Most of the work was done at the client's office.

[vheylee]

I did very little work at home for the job. It was the only job that I held at the time. Later in the year I did more work in a different field for a different company (still contract work).

If the mileage and tolls don't qualify under business expense do they qualify under temporary work location (since I expected to work there for less than a year and it was far away)? Does this still go on schedule C?

I got a 1099 from this job.

[PeterM]

Yes, you can deduct the miles. You can also deduct the tolls in addition to the mileage. Both of these expenses are entered onto the Schedule C of your Form 1040. The standard mileage rate for 2016 $.54 per mile.

If you use your car in your job or business and you use it only for that purpose, you may deduct its entire cost of operation. However, if you use the car for both business and personal purposes, you may deduct only the cost of its business use.

You can generally figure the amount of your deductible car expense by using one of two methods: the standard mileage rate method or the actual expense method. If you qualify to use both methods, you may want to figure your deduction both ways before choosing a method to see which one gives you a larger deduction.

To use the standard mileage rate, you must own or lease the car and:

• You must not operate five or more cars at the same time, as in a fleet operation,
• You must not have claimed a depreciation deduction for the car using any method other than straight-line,
• You must not have claimed a Section 179 deduction on the car,
• You must not have claimed the special depreciation allowance on the car,
• You must not have claimed actual expenses after 1997 for a car you lease, and
• You can't be a rural mail carrier who received a "qualified reimbursement."

To use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use the standard mileage rate or actual expenses.

For a car you lease, you must use the standard mileage rate method for the entire lease period (including renewals) if you choose the standard mileage rate.

To use the actual expense method, you must determine what it actually costs to operate the car for the portion of the overall use of the car that's business use. Include gas, oil, repairs, tires, insurance, registration fees, licenses, and depreciation (or lease payments) attributable to the portion of the total miles driven that are business miles.

Other car expenses for parking fees and tolls attributable to business use are separately deductible, whether you use the standard mileage rate or actual expenses. The law requires that you substantiate your expenses by adequate records or by sufficient evidence to support your own statement.