Does this count a commute or business expense
My spouse delivers for Walmart and other companies as an independent contractor for Spark ddi. we recently moved and the closest location is 1 and 1/2 hours away. The only reason for the drive is for work. He does not have a real " home office" could we count his vehicle so could it count as him starting work when he leaves or only after the first pick up. I know commuting isn't a write off but because he has no physical primary work location he it basically working from the moment he leaves home. Does the drive too and from count as a business expense for milage deduction? Thanks in advance.