No, commuting miles are not the same as business miles and commuting miles aren't deductible.
Commuting is defined as driving to the same work location and back home each day. That isn't deductible for employees, self-employed people or contractors.
If you are a contractor, or otherwise self-employed, your business miles are the miles you drive to other work related locations.
For example, Jim is a realtor. He drives 10 miles from his home to his office. Later he drives 14 miles to an open house, then meets a new client at their home 10 miles away. Finally he drives 5 miles back to the office and then 10 miles to his home.
Total miles are 49, 20 miles are commuting and 29 miles are business miles. Follow this link to learn more about business miles.
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