mileage for a 1099 employee

[Sherrihenry]

If you go to the same place every day, I thought you couldn't deduct your mileage to and from as that was your daily commute.  What if you go back and forth to the same place twice in the same day.  Can you deduct the mileage then?

[ee-ea]

See this IRS info on Transportation 

https://www.irs.gov/publications/p463#idm140496219284496

[Opus 17]

If you are self-employed, you can deduct mileage that you drive from your “main place of work” to other places of work.   If you are a programmer exclusively contracted to Google, for example, and you drive to Google every day, then that is your main place of work.  However, suppose you are a building contractor and you work at many different job sites. Your home can be your main place of work if your home is where you do the majority of your bookkeeping, planning, scheduling, making appointments, and all the other administrative tasks associated with your job. Then, even if you drive to the same job site every day for a long period of time because you have a long project, that drive can still be considered allowable mileage as long as your main place of work is still your home. 

[NCperson]

@Opus 17 - I thought that that 'main place' for work has to be established to the point of a 'office deduction'.  for example, doing all the administrative work in your example at the kitchen table wouldn't fly as the 'office' for the purposes of mileage deduction from your 'work location' to the first job site.  However, if that "home office" meets all the tests of deducting that portion of your home, that is a totally different story as a 'home office' has been established; in that case mileage to the first jobsite from your home can be deducted. 

your thoughts are appreciated. 

[Opus 17]

@NCperson 

You have to meet the first test for the home office deduction, but not the second test. The home has to be your principal place of business, at least for the significant administrative portion of your business. If you lose the home office deduction because you do not use that portion of your home exclusively as a home office, but your home is still your principal place of business, you can deduct transportation expenses to other places of business.

In the two examples I constructed, I tried to create a distinction between somebody whose principal place of business was at an office versus somebody whose principal place of business was at home, at least for the significant administrative duties, but might work at the same remote location for a long stretch.  I don’t know this taxpayer‘s situation, so I was trying to cover several options.

This is from publication 587 on the home office deduction.

Principal Place of Business

You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. To determine whether your home is your principal place of business, you must consider:

• The relative importance of the activities performed at each place where you conduct business, and

• The amount of time spent at each place where you conduct business.

Your home office will qualify as your principal place of business if you meet the following requirements.

• You use it exclusively and regularly for administrative or management activities of your trade or business.

• You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.

From publication 463, 

Office in the home.

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

I read this mean that as long as you only perform substantial administrative and management duties in your home, then your home can be your principal place of business. If you do not set aside an exclusive area of your home, you won’t be able to take the home office deduction, but the home can still be your principal place of business for transportation expenses.  

[Hal_Al]

Q.  What if you go back and forth to the same place twice in the same day.  Can you deduct the mileage then?

A. No. It's still a commute to your regular work place. 

[NCperson]

@Opus 17 - I don't follow your "logic leap" here: 

"I read this mean that as long as you only perform substantial administrative and management duties in your home, then your home can be your principal place of business. If you do not set aside an exclusive area of your home, you won’t be able to take the home office deduction, but the home can still be your principal place of business for transportation expenses.  "

As this statement is true:

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business

then why isn't the inverse of that statement false? 

If you don't have an office in your home that qualifies as a principal place of business, you can not deduct your daily transportation costs between your home and another work location in the same trade or business

Mileage is deductible between two business locations

Mileage is not deductible between a personal location and a business location ("commuting miles")

therefore, I have to be able to establish a business location within my home so that the mileage between what is now a business location and my client is tax deductible.  

if I use my kitchen table for both eating and all the adminstative functions of my business, that does not meet the definition of my "home office" because the table is not exclusively used for my business.

If I convert an unused bedroom into an office that is exclusively used for my business then I have met the requirements of the 2nd rule and can deduct mileage each time I leave my office (i.e. my home) and go see a client.