Commuting miles do not count.
If you drive from your house to your W-2 job, then that leg doesn't count. But going from your W-2 job, to your 1099 job counts. If you work out of your home office for your 1099 job, then you would count your commuting miles as the miles it takes to walk to your office in your home, do some work, and then head to the job site would be deductible. The drive home would be as well, get home, commute to your home office finish your working day there for you 1099 job, and then commute home.
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