Does "commuting" only apply to travel to and from a place of employment (eg. generating a W-2)?

[arbogastj]

I own land where I actively manage the timber (and game).  It is not a W-2 type employment situation, but a personal business (farm). I generate income from hunting rights yearly and timber cutting every 10 years or so. This land is distant from my home and I travel there multiple times a year to perform functions listed on a Schedule F.  Is going from my home to the property and back considered commuting and therefore not deductible, or is this mileage allowable?  Thank you.

Different but related issue: does filing an amended return increase my chances for audit?

[DanO · Accepted solution]

The mileage is a deductible expense for your self-employed business as ordinary and necessary to conduct your business.

Amending a return should not increase your chances for an audit. There is nothing unusual or suspect with regards to amended returns.