What is the difference between "miles driven for job" and "commuting miles"?

[DavidD66]

Your commute is the trip from your residence to your place of work.  Whether you are a W-2 employee or self-employed, you commuting miles are not deductible.  Miles driven for job would be the driving you do for work that is not your commute.  For instance, if you go to your office every morning and then leave and go to job sites, the drive to your office is your commute and the drive to the job site is miles driven for job.  If you leave the job site and return home or return to the office, that is considered work miles.  Once back at the office, the drive home is your commute.  If you work from home and don't have an office outside the home, then you have no commute.  

If you are a W-2 employee, none of your mileage is deductible.  If you are self-employed, your commute miles are not deductible, but the miles driven for work are.