Since your husband is an independent contractor and has a home office, any miles driven to meet student or to do any tasks related to his self-employment income will be considered business miles.
As a self-employed contractor, he can claim a deduction for miles
driven to a job assignment. The starting point must be his home office and the destination must also be a home, an office or a job
location. He cannot deduct miles driven for other reasons even if you drove
the same vehicle. The IRS requires you to take relatively straight routes from
one location to another.
To
deduct business miles for self-employed in TurboTax Online or Desktop, please
follow these steps:
- Once
you are in your tax return, click on the “Business"” tab
- Next click on “I’ll choose
what I work on” (jump to full list)
- Scroll down the screen until
to come to the section “Business Income and Expense”
- Choose “Profit or Loss from
Business ” and select start/revisit/update.
- If your business is already
listed, choose to "edit"
- You will eventually get to a
screen titled "Your () Business"
- Scroll down to Business
Expenses and select "Business Vehicle Expense"
Please
refer to this IRS link for more information about Business
Expenses
