If you use your home for a home office deduction, the home office establishes yours home as the principal place of business. Therefore, miles driven from or to that location and a place of business are deductible as business miles. However, if qualifications are not met for a home office deduction, your home is considered your residence, and any miles driven to or from that location and a place of business are considered commuting miles. If you drive from one place of business to another place of business, you can deduct those miles driven.
