What is my tax home?
Generally, your tax home is your regular or main place of business or post of duty regardless of where you maintain your family home.
If you don't have a regular or main place of business because of the nature of your work, then your tax home may be the place where you regularly live.
If you don't have a regular or main place of business or post of duty and there's no place where you regularly live, you're considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you're never away from home and can't claim a travel expense deduction.
For more details on the definition of a tax home, see Publication 463 .
If you don't have a regular or main place of business because of the nature of your work, then your tax home may be the place where you regularly live.
If you don't have a regular or main place of business or post of duty and there's no place where you regularly live, you're considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you're never away from home and can't claim a travel expense deduction.
For more details on the definition of a tax home, see Publication 463 .
