In general, for employees, business miles does not include commuting miles. In other words, even if an employee commuted 100 miles everyday to his regular job, this distance does not qualify as business expenses, and is considered by the IRS as a non-deductible commuting expenses.
From your situation, I gather that you are self-employed, and the daily mileage to your store would appear to qualify as deductible business mileage. Additionally, you would also qualify for mileage to Vendors, Trade Shows, Banks, and Post Office etc. So you are wrong to assume that you cannot deduct commuting mileage as business miles for your self-employed business where you drive daily to your store!
Last edited by TaxGuru : 03-29-2007 at 02:51 PM.