This is correct. Your "base", CVG or JFK is your tax home. The logic behind this is that it is your choice to live anywhere you choose, but you can't deduct expenses caused by your choice of homestead. If you choose to live out of base, that is a personal expense that you'll just have to eat. The same is true for filing mileage on a personal vehicle, hotel and food expenses before reporting for duty, etc. If you live out of base, you pay the commuting expenses. It's a personal choice and not a deductible business expense in the eyes of the IRS... even if really isn't a "personal choice."

I got busted on two audits for lodging deductions that I couldn't provide an accounting for. I wasn't being dishonest, I simply made a mistake on what was deductible and what was not. Trust me, you can deduct anything you want. However, if you get caught with your hand in the proverbial pocket of the IRS, you will owe them money.