Need help with home office and mileage deduction for 1099-NEC income

[SdTTUser18]

For year 2022, I worked at multiple places as Physical Therapist. I've not registered as in independent business or LLC. I paid for malpractice insurance, professional license renewal and continuing education which I plan to claim as business expenses on Schedule C.

I received W2 from 1 job (part-time) and 1099-NEC from 2 other jobs. One of the jobs (1099-NEC) was to provide virtual physical therapy sessions working from home office using my own laptop and phone. Can I deduct home office, laptop and phone expenses for this part-time gig? The other job (1099-NEC), I worked at adult day care center where I was commuting from home couple of days per week. Can I deduct car expenses (mileage, maintenance, insurance etc)? Appreciate your help.

[AliciaP1]

Yes, you can deduct "ordinary and necessary" business expenses from your self-employment income.  If you were a Physical Therapist at both of the 1099-NEC "jobs" you should enter both forms as income for the same Schedule C.  Your commuting miles are not deductible though so you can either enter them in the box for Commuting Miles in the Vehicle Expenses section or you can disregard them completely.

To enter your 1099-NECs as self-employment you can follow these steps in TurboTax Desktop:

1. Open or continue your return in TurboTax
2. Search for self employed income (use this exact phrase, don't add a hyphen) and select the Jump to link at the top of the search results
3. Answer Yes on the Did you have any self-employment income or expenses? screen
   • If you land on the Your 2022 self-employed work summary page, select Review next to the work you're adding income for
4. Answer the questions on the following screens until you arrive at Let's enter the income for your work
5. Select the form that applies to your situation and Continue
6. You can enter the info from your 1099 form on the following screens

You will return to your self-employment summary and can add expenses next.  See What self-employed expenses can I deduct?  to be sure to deduct all the expenses you can.

To enter your expenses you can follow these steps:

1. Answer the questions until you get the First, select the expenses you know you had screen
2. Select your expenses, then Continue
   • If you've already worked in this section, select Edit or Review next to your business
3. Then select Start or Edit or Add expenses for this work
4. Select Start next to an expense type that you had
5. Enter your expense description and amount, and answer any other questions we ask
6. If you had more than one expense for a type, select Add another row to include them all
7. If you have additional expenses of other types, repeat steps 3 through 5 to add more