I recently opened a new business on the side and qualify for the home office deduction. My main source of income is my W2 job. My question is are miles driven from home office to a w2 job deductible and vice versa?
Those are commuting miles. Commuting miles are not deductible on your federal tax return.
As others have said, the answer is no.
At one time (prior to 2018), mileage between two jobs was deductible. But, even under the old rules, your situation would not have qualified. It's still your home, and only incidentally your office; and that makes it non deductible commuting. Since 2018, W-2 job expenses, including mileage are not deductible.