qbteachmt
Level 15

A person getting a 1099-NEC from someone means this is not their "job." It indicates they are working as an independent contractor.

Setting aside the issue of Worker Misclassification, they fall under the mileage rules. Commuting is Never a business expense.

You need this reference: https://www.irs.gov/pub/irs-pdf/p463.pdf

 

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