A realtor, she has to pay office space expenses, so she can meet clients there. She also has an office in home. How does she calculate her mileage? From home office to the house she is showing? Or from the office to the house she is showing? Can she deduct the mileage from home office to the realtor office? The way I understand, she does not have to go to the office or meet clients at the office. She takes care of business paper at home. So home office should be her base. Any time she drive from home to meet clients, be it realtor office or showing houses, she should be able to deduct all the mileage. Is that correct?