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If you use your home for a home office deduction, the home office establishes yours home as the principal place of business. Therefore, miles driven from or to that location and a place of business are deductible as business miles. However, if qualifications are not met for a home office deduction, your home is considered your residence, and any miles driven to or from that location and a place of business are considered commuting miles. If you drive from one place of business to another place of business, you can deduct those miles driven.
What about if you are driving from home in the morning to a work meeting, but it isn't at location of your job, or if you were a nanny driving from home to pick kids up at school are 2 examples I can think of and your home is not a home office?
Please explain if you are asking about a self-employed worker or a W-2 employee. If you are asking about a W-2 employee, then mileage is not deductible on your federal return. Your hypothetical nanny could be a W-2 employee. The new tax law that went into effect for 2018 returns eliminated job-related expenses as a deduction for W-2 employees.
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