Personal and commuting miles are not deductable. The travel from your home to your 1st account is viewed as normal commute. Smart people set up a PO box for their business as close to the house as possible. I'm one mile, i work 50 weeks X five days = 250 miles. The trip to the PO is my 1st stop each day. That is what i log as personal use each year. I also recommend a second vehicle to prove available for personal use, even if it is a $500 motorcycle.