As an Uber driver can I deduct the dead miles from my home into the city and back home from the area in the city where they have Uber service available?

[gworley2013]

I have to drive thru a dead zone of 30 miles into the city before i enter Uber service area & then I have to pass back thru thru that dead zone of 30 miles to get back home. Can I deduct those 60 miles per day

[MinhT · Accepted solution]

You do not actually work until you get to the Uber service area and those 60 miles per day are considered as commuting miles and are not deductible.