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Automobile Expenses
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Mileage deduction from 1099 work

I am a W2 employee in my first job as an ENT. This is my main job with a main and satellite office. I have work space there. I am also a 1099 contractor at 7 or 8 hospitals taking ENT call. I do not take call every day but am on call 6 or 7 days a month.

We have a home office that can be my 1099 office – reading films, journals, billing, etc. I can qualify for a home office deduction.

So, as I understand it, I can walk down the hall to my home office as my "commute". From that office, I can then go to the W2 office or to a satellite office or a hospital or surgery center. I pass tolls on the way to/from the satellite office. Once I'm back at the home office, I can "commute" home.

So here's the question: If I'm on ENT call for my 1099 job, can I deduct all mileage between these sites once I commute to my home office down the hall? Most of those days I'm also working from my W2 office as I take call. I can also be in the home office.

What if I'm not on call that day? Is anything deductible since I'm not working at the 1099 job?



Thanks for your time.



Robert

Zip Code: 78759

Re: Mileage deduction from 1099 work

I think any time you drive between your 1099 job and either your home office or your W-2 job, that would count as allowable business miles that you can deduct on your Schedule C. Driving between your home office and your W-2 job would count as allowable business miles that you could claim as an unreimbursed employee business expenses on a Form 2106 that flows through to a miscellaneous itemized deduction. Your total miscellaneous itemized deductions are only allowable to the extent they exceed 2% of your income, and are capped once you are hit by the Alternative Minimum Tax.

This answer is brief so please let me know if you have any follow up questions.

Zip Code: 01801