The commute to the place where she babysits is not deductible even if self-employed. Any other driving associated with the business is deductible.
Some travel is not considered business-related:
- Driving from your home to your workplace and back is commuting. It's not deductible on either your business or your individual return.
- If you stop at the store on the way home from a business trip, the remaining miles from the store to home are generally considered personal mileage, so you usually can't include them.
Business Use of Vehicles - TurboTax Tax Tips & Videos (intuit.com)
