Each week in our Ask the Tax Editor series, Joy Taylor, The Kiplinger Tax Letter editor, answers questions on topics submitted by readers. This week, she's looking at four tax questions from readers on deducting vehicle expenses, including the standard mileage allowance. ( Get a free issue of The Kiplinger Tax Letter or subscribe .)

1. Standard mileage rate for Schedule C business driving

Question: I am retired but work part-time as a basketball referee. I am an independent contractor and file Schedule C . Can I claim the standard mileage allowance for driving from my home to the game site and back home?

Joy Taylor: Generally, no. The cost of business driving for self-employed individuals is a deductible business expense. However, the IRS generally considers the miles driven from your house to your first game site and the drive from your last game site back to your home as nondeductible commuting expenses.…