I'm a substitute teacher for the county schools. i am paid by the day. i was told that since this falls under municipality employment, my mileage to and from is an

[Hal_Al]

Mileage to & from work is commuting and commuting is never deductible. There is no exception for municipal employees.

However, if you work at more than one location in a day, the "inbetween" miles are deductible.