TaxGuyBill,
I have several clients that are Uber drivers and have discussed with them at length how they operate. The home office designation has nothing to do with the start point. The drivers nearly always travel around trying to get to a call and their starting point can be home or a sandwich shop where they stopped to eat. If they are available to get a call, then the miles are deductible no matter where they start. As I said previously, the exception would be when they drive to a nearby city for their starting point. My clients that do drive to another location before going available on the driver app know that they can't deduct miles if they aren't in available status which includes once they are no longer available and traveling home.
