My wife does contract assembly work for a company and received a 1099-misc, Is she able to deduct mileage for the commute to the workplace?

[jerry2000 · Accepted solution]

No. The cost of commuting to and from work is a personal commuting expense and it is not deductible, no matter what the distance is.

[MinhT]

Commuting miles or expenses are not deductible, even if your wife received a form 1099-MISC.