I am working on a 1099-MISC as a consultant to a tech company. As an independent contractor, I decide the locations from where I provide my services.
Most of the time, I am on site at the business location, however I perform a lot of my work from my home office. To commute from my home office to the business office I use the subway.
Is there a way I can deduct rent and subway card costs on my taxes, or claim them as a business expense? If so, what are the ways in which you establish the amount of time you spend at home and how much of your income is made from the home office?
I also use the subway card for personal reasons, if it's possible to deduct it or claim it as a business expense, how do I establish how much of it is business use? Do I simply come up with a proportion of total commuting time spent for business?
Lastly, my contract mentions that I will work a maximum of 25 hours a week with them. Does this have anything to do with taxes, what if I personally spend more than 25 hours working on related projects for this contract, can I still say that those are hours spent at my home office working, therefore these are hours during which rent is my business expense?