Can I deduct the mileage I travel to and from a work site where I was hired as an independent contractor?

[MichaelDC · Accepted solution]

Your deductible miles depend on where your self-employed business is located. If you maintain an office at home, all your miles are typically deductible from your "office" to anyplace business related.

If you operate your business from somewhere other than your home, you can't deduct the miles you drive to that location. They are, as you say, commuting miles and therefore, not deductible. Of course, you can deduct driving costs from your business location to the bank, a client's office, etc.