If my wife works for a company but does not report to an office or regular workplace, she may report to a different place every day.Does she have commuting miles?

It depends.  First let me say that there is no mileage expense for an employee currently under the Tax Cuts and Jobs Act (TCJA).  Employee business expenses have been eliminated from 2018-2025 for most individuals.  Time will tell if the Congress will bring these back at that time. 

If she is self employed: If she is driving to an office, even a different office each day this is still commuting expense.  If she has a regular established office where she reports most of the time, then she must go to a different office on occasion then she may have miles she can use. If she is required to drive between work locations during the business day this is deductible mileage. 

Qualified Employee for Employee Business Expenses: 

• If someone falls into one of these employment categories, they are considered a qualified employee:
  • Armed Forces reservists.
  • Qualified performing artists.
  • Fee-basis state or local government officials.
  • Employees with impairment-related work expenses.