Paul-G-328
Level 4

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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IRonMaN
Level 15

No.


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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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gk624
Level 3

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

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IRonMaN
Level 15

Maybe


Slava Ukraini!
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qbteachmt
Level 15

"Could it be deductible if"

Did you use the link to the IRS Publication 463, which is your resource as a tax preparer to help evaluate what your client's facts and circumstances would be considered per the tax regulations that apply?

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"Level Up" is a gaming function, not a real life function.