Normally, all such miles would be considered commuting mileage as if you were working directly for your client as an employee. The business owner, however, can keep proper mileage logs indicating other business mileage for supplies, postage, business banking, etc. Logging not only the client visited each day, but also the other business miles on the car the same day so that all the mileage that day would count as business miles and not commuting miles. Odometer readings on the car are important. Do it daily. As you visit new clients in the same day, add them to the mileage log as well. If you have beginning and ending odometer readings for the car, you can calculate non business mileage by subtracting your business mileage from total mileage. Doing a yearly oil change can provide you with documented beginning and ending mileages.

Normally, all such miles would be considered commuting mileage as if you were working directly for your client as an employee. The business owner, however, can keep proper mileage logs indicating other business mileage for supplies, postage, business banking, etc. Logging not only the client visited each day, but also the other business miles on the car the same day so that all the mileage that day would count as business miles and not commuting miles. Odometer readings on the car are important. Do it daily. As you visit new clients in the same day, add them to the mileage log as well. If you have beginning and ending odometer readings for the car, you can calculate non business mileage by subtracting your business mileage from total mileage. Doing a yearly oil change can provide you with documented beginning and ending mileages.