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Deductions & credits
Simple answer: no. Getting to work, even for the self employed, is commuting and commuting is not deductible.
But if you go to 2 or more work sites (including your regular W-2 job) in a single day then the 2nd trip is deductible. For example you leave home drive 5 miles to the barista job then drive 10 miles to the a baby sitting job. At the end of the day you drive 15 miles home. Only the 10 miles between jobs is deductible. The first trip in the morning, from home and the last trip at night back home are considered commuting and are not deductible.
May 31, 2019
6:15 PM