Originally Posted by
illini90
Thanks for the input! I'm not trying to claim a state I don't live in to save on taxes, I am just curious on the IRS definition of a Tax Home, as stated in their regs. If it's where I live, then I can deduct commuting. If it's ATL, then I can't. Unfortunately, you can read it either way, so I was hoping somebody had some experience with it. You can call the IRS, but I don't think you can email them. I suppose that's so they can't be held to one advisor's interpretation of the rule. It would be nice to actually have something chiseled in stone (or email) from them.
My firm understanding is that you cannot deduct commuting expenses, including the cost of a crash pad or hotel between 1-day trips.