Deductibility of Business Mileage

[garycarols]

I am self-employed.  I work out of my home.  I would qualify for a home office deduction, but don't take it.  Can I take ALL my miles driven between my home and my customers and back again?  I keep reading that the mileage from my home to my first customer and from my last customer back to my home are "commuting" miles, but instead feel that I should be able to claim ALL those miles on my Schedule C, since my home is my principal place of business.  In advance, thank you for your help on this!

[Bsch4477]

Since your home is your principal place of business and you would meet the requirements for a home office you can consider miles to and from your home as business and not commuting miles. 

[AmeliesUncle]

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@garycarols wrote:

 I would qualify for a home office deduction, but don't take it. 

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I realize that isn't part of your question, but that is problematic.  At least in some cases, you are REQUIRED to claim all expenses that you qualify for.  And why wouldn't you take a valid deduction?