From home to first destination
(including maim location of employment) and from last destination back home is
considered commuting expenses which are nondeductible.
However, miles traveled between the
two are deductible.
For your 1099-MISC income, if you maintain a business office in your home, you can deduct all mileage from home back to home, but you must meet certain qualifications to maintain a home office:
For
more details, see: Can I take the home
office deduction?
https://ttlc.intuit.com/questions/1901224-can-i-take-the-home-office-deduction
