Mileage for mandatory meetings

[Louis45420]

I am a sports official, and I am required to attend mandatory in-person meetings and trainings several times a year to maintain my permit. I know I can deduct the one way mileage to the contests I work (Schedule C), but can I deduct the mileage to attend the meetings? If I can, is the mileage one way or roundtrip?

Thank you in advance!

[AmeliesUncle]

You can generally deduct miles from one business location to another business location.

If your home has a qualified Home Office that is used regularly and exclusively for business, your home would be a business location.  If that is the case, yes, you can deduct miles to and from your home to the meeting/business location.  If you home does not qualify, then no, those miles would not be deductible.

[NCperson]

@Louis45420 How do you know you can deduct the one way miles to games that you officiate? 

and that treatment is somehow different that when you are required to attend meetings / training?

Assuming the travel is within the same metro area, 

• with no home office, then the travel is considered commuter miles and not deductible.
• if you have a home office, then travel is considered business miles and deductible. 

Can you point to a link that states that travel from home to the game mileage is deductible without a home office?