Taxpayer works under contract as a recruiter for employment agencies; she receives a 1099-MISC from each at the end of the year and completes a Schedule C. One company provides a semblance of office space (cubicle) that she can use; another company does not. She elects to do much of her work at home - basically a laptop and a cell phone on the dining room table. She does not meet the qualifications for the office in home. However, she does travel to the company location from home several times a week (30 miles roundtrip). Is that considered non-deductible commuting mileage (whether or not office space is available at the company location) or is it deductible mileage for self-employment? She also visits clients either directly from home or from the company location. Is that mileage deductible?
- posted
19 years ago
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