1009, mileage writeoff

[seaweedotter]

What is the name of your state (only U.S. law)? Virginia

I couldn't find an exact answer on this site that fits my situation, so here goes:
I am working as an independant contractor as a driving instructor for a driving school. I tell them when I can and can't work and they assign students for me to pick up based on those hours.

I maintain all my records at home and communicate with the school primarily from home or on the road in my car. I travel to their office to pick up folders for the students and use one of their cars at the site - I don't transport students in my car. I have no office space at their location.

Is the mileage from my home to the pickuo point deductible as an expense?

[tranquility]

From my understanding of what you wrote as your facts, no, commuting mileage is not deductible.

(I also question if you are an independent contractor, but that's for another day.)

[seaweedotter]

In this case, this is my second job. Are the miles deductible from the first job to the second (but not back home)?

I do qualify as independant contractor, based on going through the IRS tests - very supportable in this case.

[FlyingRon]

Yes, if you have two jobs you can deduct the expense of going between the two jobs (only for what would entail a direct route. If you stop off somewhere on the way, you can't deduct the extra mileage).

I agree with tranq about the independent contractor thing. It's their risk however more than yours.