What mileage counts as a self-employed business expense?

[melissahusebo]

I need some clarification on calculating mileage expenses. If I drive from home to my W-2 job, then to my 1099 job, then home for the night, for which legs of the journey can I count mileage as a self-employed business expense?

I assume that if I travel directly from home to the location for my 1099 job and back home that I can count mileage for the whole trip. Is that correct?

[WillK · Accepted solution]

Commuting miles do not count. 

If you drive from your house to your W-2 job, then that leg doesn't count. But going from your W-2 job, to your 1099 job counts. If you work out of your home office for your 1099 job, then you would count your commuting miles as the miles it takes to walk to your office in your home, do some work, and then head to the job site would be deductible. The drive home would be as well, get home, commute to your home office finish your working day there for you 1099 job, and then commute home.