Hi, ICanDance. Actually, it's not just the trip back to said bar. Rather, it is all miles driven, in the course of the 1099 driving. For example, I know a retired airline pilot (top seat) whose pension is six figures. He kept trading and doing relatively well ... until the good ol' let your losses run and cut your profits finally reared its ugly head, in a fashion that was uncomfortable.

Again, making a very short story long .... He would only do daytime driving, where the rates are lower than nights. He didn't drive uber, but for lyft.

He would turn on the app, around 6:30 or 7:00 a.m. His day, drive wise, was fully devoted to lyft. Many the day he would log three hundred miles, or so. Frequently, he only netted around one hundred dollars. He asked me if he would have to pay tax ... file on his 1099 earnings.

I told him that he would be nuts .... on an average day he had a taxable loss of fifty (plus) dollars.

He was driving, solely, to stay away from a screen ... but ... he decided it was better to play golf

Just like the pedlar, driving for appointments and canvassing. A business mile is a business mile.