Can I deduct the drive from home to work?

No: driving between your home and your regular workplace is a commute, a personal expense, and it is never deductible or reimbursable as business mileage, whether it is 4 miles or 84. A call taken on the way does not change that.

Which drives count as business miles:

1. Office to a client and back, client to client, office to a temporary work site: yes.
2. Home to a client with a qualifying home office: yes. If your home is your principal place of business, a room used regularly and exclusively for the business where you do its administrative work, leaving it for a client is travel between two business locations.
3. Home to a client without a home office: generally no. Home to the office with a stop at a client on the way: partly, the business leg counts.
4. A temporary work site, one you expect to work at for one year or less, is deductible from home if you also have a regular workplace elsewhere.

The commute is the classic trap for sales reps, agents and contractors whose first drive of the day goes straight to a client: whether it counts depends on the home office, and the difference is worth thousands of dollars a year. Schedule C also asks for your commuting miles explicitly: they are not deductible, but they must be reported.

In Kilevo, each appointment with an address becomes a round trip from your default address. A drive that should not count is excluded with one click on the Counted pill of its card: it stays visible but leaves the calculation, and the PDF.

The business miles vs commuting page lays out every case with the home office rule. For your particular situation, check with the IRS or your accountant.