I am a contractor and got offer 65000$ per year on w2 and 68000$ on 1099.
I have to around 30$ per day commute expense for this job.
Please help me to figure out, which one is good for me.
Thank you.

Getting both a W-2 and a 1099 may raise a 'red flag' to tax authorities. A person cannot file as an independent contractor and an employee at the same time. If thinking about switching from one to the other, this could raise IRS hot buttons and bottom-line, you can't be both a W2 wage and an independent contractor for the same company. You are possibly taking a risk trigger an IRS investigation. Which might cause them to audit you and that opens a whole new area you might not want to visit, an investigation into your past filing histories looking for taxes you might owe them. Whatever choice you have been filing under I would advise you to stay with that one, unless you have discovered you have been misclassified. Ask yourself, is being investigated for alleged tax fraud worth the risk and might include your employer as well. IRS has some very aggressive tools to use against you.