Commuting is non deductible, whether for a W-2 employee or a self employed person.
To
deduct mileage, the home just needs to be the "Principal Place of
Business". It does not need to qualify for the Home Office
deduction (the 'Regularly and Exclusively' rule does not apply).
https://www.irs.gov/pub/irs-pdf/p587.pdf (page 3)
https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
https://www.irs.gov/publications/p463/ch04.html
Even if your home is not your Principal Place of Business ; If you go to 2 or more job
sites, including your regular W-2 job, in a single day then the 2nd trip is deductible as an employee expense.
For example you leave home drive 5 miles to the 1st job then drive 10 miles to
the 2nd site. 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.
