Self employed

It would depend.  Where is the principal place of business?  If it is the office, then no, it would be a commuting expense.

 

If home qualifies as principal place of business, then travel from principal place of business should be deductible.

 

Reviewing the rules for home office might provide you with some guidance.

 

https://www.irs.gov/site-index-search?search=home+office&field_pup_historical_1=1&field_pup_historic...

 

https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction

**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**