The IRS does not allow commuting miles so no matter which school you are going to if it is the first place you travel each morning it is not deductible. If there is a day where you travel from one school to another school those miles are deductible. The trip home each night is also not deductible. Now with that being said you get to deduct the miles on Schedule A as reimbursed employee business expenses and those are subject to a phaseout. So most likely you will not get any benefit of those miles unfortunately. Sorry it was probably not the answer you were hoping for.The mileage rate is 55.5 cents in 2012.