Dependents 1099-NEC

[75Mopar]

My dependent started working for a pet grooming/boarding business lat fall. and received a 1099-NEC so I'm in the process of filling out his Sched. C. He did not have to supply any tools, equipment or materials and only worked at the pet groomers place of business.

Do I need to check yes or no on line G? 

I assume I would use 812910 (Pet Care) for the business code and can put the address of the pet grooming place as the address of business? Or should I put our home address?

Now what about the qualified business income? I assume he can check yes.

Sorry for all the questions, but 1st time ever filing a schedule C or dealing with a 1099.

[Bsch4477]

Do I need to check yes or no on line G?  YES

I assume I would use 812910 (Pet Care) for the business code YES

and can put the address of the pet grooming place as the address of business? Or should I put our home address? HOME ADDRESS 

Now what about the qualified

business income? I assume he can check yes. YES

[75Mopar]

Thanks for the quick reply @Bsch4477 !

[75Mopar]

Can I claim the mileage he drove from our house to where he actually worked?

[Bsch4477]

No. Those are commuting miles which are not deductible. 

[75Mopar]

I assumed that since I have his place of business as his residence, any mileage he drove to get to work would be deductible. Not questioning you, just trying to learn things.

Thanks.

[Bsch4477]

He would essentially need a home office to claim a business in his home. Having an address for your business isn’t enough. 

The IRS defines commuting as “the cost of transportation between your home and your main or regular place of work” and states that these expenses cannot be deducted from your taxes.