Tax Law (Questions About Taxes)/Deductible mileage


QUESTION: I work for a company during the day (w2 job) and run a martial arts business (IC Job)through a community program at night.  They pay me as an independent contractor and I classify this as a small business on my tax forms as a 1099.  You stated in a previous question and answer that "your first and last trip to home is not deductible".  
1)  Does this still apply even if the last trip is longer than your trip would have been if you went straight home from your w2 job? (say, w2 to home is 10, IC job to home is 20).  
2) I belong to an organization that I train at for continuing education in the martial art.  Can I deduct any of those miles to this location?  
3) How do I handle days where I am not travelling from w2 job and go straight from home and to home to either sight?


Thanks for your question.

1. Yes, because you can deduct the trip from your first job to the second one.

2. When it is for continuing education that enhances your skills the mileage is deductible, assuming the training does not qualify you for a new job.

3. Same rule applies.  First and last trips are not deductible.  Unless you have a home office that is tax deductible.  In that case any travel from your home is deductible as long as the trip relates to your Schedule C work.

Hope this helps.

John Stancil, CPA

---------- FOLLOW-UP ----------

QUESTION: Thanks for your quick response.
Regarding item 3 answer:  I am very reluctant to claim home office expenses as I've heard is is a likely audit flag.  However, I do claim some expenses such as computer and printer depreciation as part of a home office. I do not actually claim a portion of my space at home as deductible. Would that still make all related mileage from home and my Schedule C work deductable?  What specific check box or deduction in my schedule C must be taken to make the mileage deductible?

No, if you do not have an eligible home office, your travel from home to work (for the Schedule C) business falls back under number 1.  There is no specific box to check, it is either deductible or not.  The issue would arise upon IRS audit.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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