Self employed

In order to claim mileage from your home to your first stop and to home from your last stop, you must have a qualified home office.  Otherwise, it is considered to be commuting. Your  business mileage apart from these two exceptions is deductible.

 

Example: 

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

 

https://www.irs.gov/publications/p463/ch04.html#en_US_2016_publink100033930>