I receive 1099s and w2s. In either scenario, I'm driving to do different places of work each day. Can I include mileage from w2 jobs in my sch C vehicle deduction?

[xmasbaby0 · Accepted solution]

COMMUTING EXPENSES

The expenses of commuting to and from work (or to and from school) such as gas, tolls, bus fare, train fare, taxis, Uber rides, parking, etc. are not deductible on your Federal return.  Sorry.

Note:  You can, however, claim expenses for travel between job sites

[zacksavitz]

I work in the film industry on location. Every day is a new job site. No such thing as a regular commute. Does that make the vehicle expenses deductible?

[xmasbaby0]

That first "drive" from home to wherever is a commute--not deductible.  The last "drive" home is a commute--not deductible.  The other trips throughout your day from site to site, etc. are deductible.

[Zbucklyo]

And just to add to the answer - your mileage expenses for your W-2 job (as @xmasbaby0 indicated, the first and last trip of the day do not count) are not allowed to be deducted as a Schedule C expense.  Instead, they would be accounted for on Schedule A (itemized deductions), as an unreimbursed employee business expense, subject to a 2% of AGI floor.