Independent Contractor Mileage Deduction

[masciarellis]

I am a pickleball instructor and do all my lessons at the local club.  All the instructors are considered 1099 employees.  While I'm at home, I do book some lessons and communicate back and forth with clients.  Am I able to deduct mileage to and from the club? 

Thanks 

[xmasbaby0]

No.   Commuting to and from work is not deductible.   And...there is no such thing as a "1099 employee"---you are not an employee.   You are an independent contractor with clients.   You are receiving self-employment income.

If you have self-employment income for which you will pay self-employment tax for Social Security and Medicare,  you will need to use online Premium software or any version of the CD/download so that you can prepare a Schedule C for your business expenses.

https://ttlc.intuit.com/questions/2926899-how-does-my-side-job-affect-my-taxes

https://ttlc.intuit.com/turbotax-support/en-us/help-article/form-1099-nec/1099-nec/L5qTsBiSe_US_en_U...

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax

https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c

https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct

https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-

calculator-2021-2022-50907/

https://ttlc.intuit.com/questions/1901110-do-i-need-to-make-estimated-tax-payments-to-the-irs

https://turbotax.intuit.com/tax-tools/calculators/self-employed/

[Bsch4477]

If you qualified for a home office the travel would be deductible. Otherwise you would have to be able to claim that your home is your principal place of business. From your post I doubt you could make that claim if audited. 

280(c)(1)(A):  "the term “principal place of business” includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business."

[Opus 17]

The question of when local travel is deductible, depends on whether you have a "regular place of work".  If your home is considered your regular place of work, then travel to games is deductible.  But if home is not your regular place of work, then travel to games is not deductible, except that if you travel to more than one location in the same day, travel between the locations is deductible.

All the rules and a helpful chart are included in chapter 4 of publication 463.

https://www.irs.gov/forms-pubs/about-publication-463