If you are self-employed, you can deduct mileage that you drive from your “main place of work” to other places of work. If you are a programmer exclusively contracted to Google, for example, and you drive to Google every day, then that is your main place of work. However, suppose you are a building contractor and you work at many different job sites. Your home can be your main place of work if your home is where you do the majority of your bookkeeping, planning, scheduling, making appointments, and all the other administrative tasks associated with your job. Then, even if you drive to the same job site every day for a long period of time because you have a long project, that drive can still be considered allowable mileage as long as your main place of work is still your home.
