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Level 5
February 7, 2021
Solved

MILEAGE

  • February 7, 2021
  • 5 replies
  • 29 views

I have a client who received a 1099 for her job and really has no expenses to deduct on her Schedule C. Can commuting mileage be claimed in her case?

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Best answer by qbteachmt

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

 

5 replies

IRonMaN
Level 15
February 7, 2021

No.

Slava Ukraini!
qbteachmt
qbteachmtAnswer
Level 15
February 7, 2021

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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Level 3
February 7, 2021

Could it be deductible if the client is operating a business from their home and they have a home office?

IRonMaN
Level 15
February 7, 2021

Maybe

Slava Ukraini!