as noted, commuting mileage is not tax deductible, and that is true whether a W-2 employee or self-employed.
the way that plays out for self-employed, is that the mileage to / from the first / last client of the day is commuting. The travel between clients is tax deductible.
Example: I a) go work my W-2 job in the morning, b) then travel to my side gig after work, c) before returning home.
only b) is tax deductible, a) and c) are commuting miles
another example:
Example: I a) go work my W-2 job in the morning, b) my employer sends me to see a client but doesn't reimburse me for my mileage, and then c) I return home
none of the mileage is tax deductible as a W-2 employee.
