If you don't go available right away, then yes, it's commuting. However if you go available the minute you're out of your driveway and are off to get the rider, then those are deductible miles. Otherwise you'd only deduct the actual miles Uber tracks and not your miles from rider A dropoff to rider B pickup and that's just not the way it works. From the time you go available until you are no longer available... those are business miles. There are some drivers that drive to a better area before "clocking in" and going available and in that instance, yes, those are commuting miles and not deductible.
