My 16 year old son, received a 1099-misc for refereeing soccer. Can he deduct the miles driven from our house to the soccer fields where he refs?

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My 16 year old son, received a 1099-misc for refereeing soccer. Can he deduct the miles driven from our house to the soccer fields where he refs?

He can only deduct the miles driven for medical appointments or volunteer activities, and only if he uses itemized deduction not the standard deduction

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