Home base for mileage deduction when self-employed/independent contractor

[jamieseagreen]

I was trying to understand if I'm allowed to consider my home as my base for the mileage deduction because my situation is not as straight forward. I have an Etsy based business I run from home and I'm also an independent contractor supporting 2 business (and some times more.) Can I consider home as my base for mileage deduction since I have my web based business or do I have to pick one of the independent contractor locations as my "work" base so one of those would be consider a commute and not deductible? 

[Carl]

For your SCH C business as an independent contractor, do you have/claim a home office for that business? Or do you have other accommodations such as office space that you rent elsewhere outside of your primary residence?

[jamieseagreen]

For my Etsy business, I do not claim an home office for the business as I don't have a dedicated space/room for the business activity to clearly deduct. Also no space is rented.

My work as an independent contractor is normally at the location of the 2 business that contract me though it is also sometime remote from home.

[Carl]

Without a somewhat permanent home base for the business, (such as by having/claiming a home office) if you claim mileage from your residence to your place of employment, that would be considered commuting miles and is therefore not deductible. You'd probably lose if audited.