Trips between your home and the work site and from the last work site back home are commuting miles and are not deductible.
However, if your home is your principal place of business, these miles are business miles and are deductible.
Business miles are also miles traveled between clients' sites and for other business purposes.
@littleturle55 I have edited my answer.
Edted 02/26/2020 | 05:37 PM PST
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