On the Question Richard is age 45 and single. He has a landscape business. Which miles are considered business miles; Commuting Miles or Other? Mileage from his home to 1st client and mileage from last client to home is 620 miles. When he worked for multiple clients he logged 312 miles from first client to second client (not included in the 620 miles); The total mileage on his car for 2020 was 9543 miles. Of that 8611 were personal miles. He will take the standard mileage rate. His vehicle was put in service on 3/15/2020.