No, it's correct. It's not actually a place of employment that's relevant here, it's that the school is a 'temporary work site'. That's the distinction, not the employee/contractor status. Trips from home to work - be it work as an employee, contractor, etc - are not deductible. That's just going to work, commuting, normal course of business stuff. But going from one work site to another, whether it's for business or for work as an official, is deductible. It's a departure from your normal work-to-home pattern and is being done for work reasons, so it's a deductible expense.

If you were to travel from your office to a plant and that's not something you routinely do, that mileage would also be deductible if unreimbursed. Same principle - unrelated to employee status.

You seem to be agreeing and disagreeing with me at the same time.

Kelvin said you couldn't deduct it.
I said you could.
You said I was wrong, but you could. ???

Ah, yes, perils of replying quickly and not fully explaining, my bad. I think your assertion that home is the place of business for your officiating is....shaky. It might be if you claim a home office, substantial work there, etc. But that's one of the biggest IRS red flags. I dunno about that part.

And some schools around me pay 40 cents/mile. I've always wondered if I was able to claim the remaining portion.

If you claim the income....

Whether or not you claim a home office expense has no bearing on whether or not your home is your office.

The easiest way is to claim all of it as income and deduct the full 55.5 cents (56.5 cents in 2013) per mile driven roundtrip. While not technically accurate, the bottom line is the same.

I am not a tax professional, merely an official who's been filing a 1040 with a Schedule C for as long as I can remember.