As a mental health therapist (1099) can I claim mileage if I have an office in a building and then I also do administrative work at home with an office set up there?

[Critter]

No you cannot ... since you have a office where the majority of the work happens you cannot also have an office in the home so you cannot claim the commuting mileage anymore than an employee can. Sorry.

[mboren15]

Thank you for that. But what if I do virtual sessions at home as well?

[Critter]

Still no ... you pay rent somewhere else so an OIH is not allowed. It is not your Principal place of business ... read the rules here :  <a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction">https://www.irs...>

[mboren15]

So I don't pay rent elsewhere as I am a 1099 at a place of business. Does that change anything?

[Critter]

Not really ... but how do you get away with not paying rent ?  Do you own the building ?  If so that is the same as renting ... you still have costs to keep up the office at your principal place of work.

[mboren15]

I work for a company that pays the rent.

[Critter]

Wow ... so you are an employee ?

[Critter]

Or should be an employee but they treat you as a sub contractor.  

[Critter]

read the rules in the link from the IRS ... you will have to decide if you have a valid office in home that will allow the mileage deduction which is the most audited section of the tax laws.