Please clarify mileage deduction for self-employed

[mnooooa4]

My wife is self-employed massage therapist without a formal place of business. She mostly works at a spa that pays her as a contractor (1099-Misc). Can she deduct mileage to the spa? This year, that's the only place she worked. Thanks!

[ColeenD3]

Unfortunately, no. This is considered commuting.

[mnooooa4]

Thank you, ColeenD3!