Car expenses

[Questionguy101]

Taxpayer works as an independent contractor. He basically provide his services for three companies only. So he regularly goes to the same 3 locations. Like Monday and Wednesday to business A, Tuesday to business B and Thursday and Friday to business C. Same routine every week.

Each company gives him a Form 1099-misc at the end of the year.

Can he claim any car expenses to go to any of the locations?

[ddoshan]

Based on the information in the post I would say no, unless he has a legitimate office in the home that could be considered his principal place of business.
Otherwise it appears he does not have a regular work location. It also appears that none of the jobs are temporary in nature.
It would appear that he is commuting to work just like most of us do.

[nkustura]

I don't think he can. If he goes from home to company A in the morning then from company A to company B in the afternoon and then back home, the mileage between A & B would be deductible.

Thanks,
nk

[taxea]

Based on the information in the post I would say no, unless he has a legitimate office in the home that could be considered his principal place of business.
Otherwise it appears he does not have a regular work location. It also appears that none of the jobs are temporary in nature.
It would appear that he is commuting to work just like most of us do.

You and I are of same mind, Master. Unless he has an OIH the first place he goes each day is a commute and not deductible. If he then goes to either or both of the other companies on the same day the mileage from the first to the second and/or third and home would be deductible