If your home office qualifies as your
principle place of business, then yes, you can deduct the miles from
your home office to the client’s place of business and back.
The picture
below is an excerpt from the IRS Publication 463, Travel, Entertainment, Gift,
and Car Expenses. It gives some examples
for when mileage is deductible when a home office is involved.
To open a
copy of the IRS Publication 463, click here. The excerpt was taken from page 15 of the
document.
