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

Hi!

I am responding to an old post so am not sure you are still checking this thread. Am in a similar situation: I have a main hospital job with a W2 and 2 moonlighting urgent care jobs where I receive 1099 forms. However, I am not establishing a home office deduction as I complete all charting in my clinics.

If I don't establish my home office, am I still able to deduct the mileage to my 1099 moonlighting locations? Or, are they now considered commuting?

Thank you!

Zip Code: 94107