Anytime you are in available status and could get a call you are considered to be working and can deduct the mileage. To be clear, if you choose to drive to a location 30 minutes from home before going available then you wouldn't start your mileage until you've gone to available on your phone. If you would remain in available status during your drive home then you can deduct that mileage. The key here is... can you get a call?.. Are you available? If the answer is yes, then the mileage is deductible.
