My wife watches (daycare) for 2 of our grandchildren. She does not get paid can we deduct mileage for the travel to their house and to and from pre-school.

[CherylW · Accepted solution]

No, you cannot deduct mileage for driving to and from school.  The IRS allows only for three different scenarios when you can deduct mileage.  This, from IRS Standard Mileage Rates at a Glance:

Beginning Jan. 1, 2017, the standard mileage rates are:

• 53.5 cents per mile for business miles driven, down from 54 cents for 2016.
• 17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016.
• 14 cents per mile driven in service of charitable organizations.

Here is the full text:

Info on Standard Mileage Rates