Deductions & credits

NO ... Commuting miles are NOT deducible ever ... never have been never will.  

 

Now if your business has a qualified home office (or a separate address) and you leave for business reasons then the miles could/may  be deductible  but  NOT leaving for personal reasons like a waged job.  

 

I think you need to do some reading and get educated ... mileage is the #1 audit spot on a return ...

https://www.irs.gov/forms-pubs/about-publication-463

 

 

IRS information on Self Employment….
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center 

Publication 334, Tax Guide for Small Business
http://www.irs.gov/pub/irs-pdf/p334.pdf 

Publication 535 Business Expenses
http://www.irs.gov/pub/irs-pdf/p535.pdf 

Home Office Expenses … Business Use of the Home

https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction

https://www.irs.gov/pub/irs-pdf/p587.pdf