I quit my job at a community health clinic last year, but I still often do locums/contract work at the clinic and take call at the hospital. As an independent contractor, may I take the standard mileage deduction for ordinary trips from home to the clinic and/or on-call trips to the hospital? Or, are these considered ordinary commuting expenses?

I very much appreciate your response and your website.

Zip Code: 80909

You're allowed to deduct commuting mileage between your home and a temporary job location. To qualify, you must work for less than one year at that job location.

Once the term of your job at that location gets extended beyond a year in length, or becomes uncertain, then it no longer qualifies as a temporary job location, and your miles as of that day are no longer deductible.

Zip Code: 01801