independent contractor

[wingnut9]

Hi, my wife is an independent contractor for our church.

Is she able to deduct the mileage she drives to and from the church?

Thank You!!

[LeonardS · Accepted solution]

Yes, if your wife is an independent contractor she will be able to deduct business mileage.  See Topic No. 510 Business Use of Car for additional information.

She will use Schedule C Profit or Loss from Business to report her mileage deduction as well as her income and expenses.

Follow these steps to enter your business information in TurboTax.

1. Open or continue your return
2. Search for schedule c and click the Jump to link in the search results.
3. Answer Yes to Did you have any self-employment income or expenses?
   • If you've already entered self-employment work and this is a new business select Add another line of work
4. Follow the onscreen instructions.

This link has information that you may find helpful Where do I enter Schedule C?

[wingnut9]

Thanx!!!!!

[Hal_Al]

It depends.  If the church is her only client and the church is her principal work place, then he cannot deduct her mileage.  In that case, she would only be commuting and commuting is not deductible even for the self employed.

[Opus 17]

Not necessarily.   You should review IRS publication 463, chapter 4. 

https://www.irs.gov/pub/irs-pdf/p463.pdf

Transportation is never deductible from her main home to her main workplace, that's commuting and it's not deductible for anyone.  If her main place of work is at home, she can deduct transportation to a second location, like the church.   If she is the accountant and works from home, then home might be her main place of work and she can deduct mileage to church board meetings.  If she is the organist, her main place of work might be the church, in which case mileage is not deductible.  Her main place of work might still be your home, for example if she has an organ at home to practice on, and most of her "work" consists of planning and arranging the music and practicing at home and she only goes to church to play on Sundays.  But that might be a stretch.

The IRS has guidelines about determining main place of work in publication 463. 

[Opus 17]

Additionally, personal mileage is never deductible.  For example, if she is the church accountant but is also a church member, mileage to attend church on Sunday would be personal and non-deductible.  Mileage to attend a business meeting on a weekday evening would be deductible, if her home is her main place of work.