It appears your home office is a principle place of business. Here is the discussion from Publication 587. Your car would not be a principle place of business since it must be a fixed location.
- You use it exclusively and regularly for administrative or management activities of your trade or business.
- You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.
There are many activities that are administrative or managerial in nature. The following are a few examples. • Billing customers, clients, or patients. • Keeping books and records. • Ordering supplies. • Setting up appointments. • Forwarding orders or writing reports.
You can deduct the miles to/from your home (if it is a principle place of business) to any business locations.
This is from Publication 463 discussing business miles deduction.
Office in the home.
If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)
Examples of deductible transportation.
The following examples show when you can deduct transportation expenses based on the location of your work and your home.
Example 2.
Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.
Example 3.
You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.
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