I work as a massage therapist and have a home office set up where I do administrative functions and see clients. I'm trying to figure out my possible commuting deductions

[enishi891]

I also have a separate main job I work at as a regular employee. Although I see some clients at my home office, most of the clients I've seen for over a year have been at a chiropractors office for over a year as a 1099 self contractor, along with a second office I just started visiting several months ago

[Hal_Al]

Commuting is non deductible, whether for a W-2 employee or a self employed person.

To deduct mileage, the home just needs to be the "Principal Place of Business".  It does not need to qualify for the Home Office deduction (the 'Regularly and Exclusively' rule does not apply).   

https://www.irs.gov/pub/irs-pdf/p587.pdf (page 3)
https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
https://www.irs.gov/publications/p463/ch04.html

Even if your home is not your Principal Place of Business ; If you go to 2 or more job sites, including your regular W-2 job, in a single day then the 2nd trip is deductible as an employee expense. For example you leave home drive 5 miles to the 1st job then drive 10 miles to the 2nd site. At the end of the day you drive 15 miles home. Only the 10 miles between jobs is deductible. The first trip in the morning, from home and the last trip at night back home are considered commuting and are not deductible.

[enishi891]

Thank you.

This is my understanding so far:

1. On a day where I drive to and from my home office for massage therapy to the W-2 job (which is an unrelated field), commuting cannot be deducted.

2. I had been writing down my miles driven from the home office to a chiropractor's office where I've worked longer than a year and get 1099-MISC annually as a deduction. However, since I see far more clients outside my home office, such as at the chiropractor's office, it now looks to me like this isn't deductible, as although my home office qualifies in the sense of exclusive use for business, it's not the place where I see clients most regularly.

3. Driving to a temporary work location from the home office, along with driving from between the first 1099-MISC location to a second one, along with driving afterwards to the W-2 location, is deductible.

[Hal_Al]

YOI have to decide if your home is your principal place of business. If you are claiming a home office, it most likley is. Even if your are not claiming a home office, it might be. Most people, in a situation like yours, will claim their mileage.