Claim mileage for an event that didn’t happen?
Tl;dr had event scheduled for umpiring (independent contractor), game was not at site listed, but didn’t find out until after returning home from an empty site. Can I still claim the mileage as a deduction?
So I work as an umpire, doing high school baseball games (as an independent contractor). Because of this, I am able to claim as deductions any expenses (including mileage) related to umpiring. Today, I had an experience and was unsure about what the rules regarding deductions might be.
I was scheduled to work a game, with the site listed on my schedule at a local high school’s field. I drove the ~30 minutes to this field, only to find the field empty, with no teams there. After attempting to contact school officials, and receiving no response, I returned another ~30 minutes to my home. It turns out there was a communication mistake from the school athletic director (she didn’t reply to an email confirming the time and location) and the game took place at a different location.
My question is, am I able to claim the mileage to this school as a deduction, even if the game doesn’t happen? I just want to ensure I’m not claiming anything as a deduction I shouldn’t be, but would like to claim this as a deduction, if possible.