I work regularly at two business locations in different cities. Which city is my tax home?

When a person regularly works in more than one location, the tax home generally follows the main place of business under the relevant facts. Time, business activity and income at each location matter. The owner's preferred residence does not automatically control, and family living costs do not establish business travel.

A specific business-owner situation

An owner works at a factory in one city and a permanent sales office in another. Calling the sales city a temporary trip every week may be inconsistent with the actual business pattern.

Illustrative example, not a client result.

What to establish before filing

1. Compare time activity and income by location.
2. Identify the principal business location.
3. Review each travel leg and duplicate living cost.

Which fact changes the answer?

A second permanent work location differs from a short temporary assignment. Regularity and the relative importance of the work change the analysis.

A mistake to avoid

Do not select the tax home based only on where the family lives.

Records that support the decision

• Work calendars.
• Location-level revenue and duties.
• Travel and housing records.

The decision to document

Document the tax-home conclusion before claiming recurring lodging and transportation between locations.

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Related questions

• I travel continuously for my business and have no fixed home base. Can I deduct every hotel night?
• We held a business convention on a cruise. Do the ordinary hotel-conference deduction rules apply?

Sources and editorial context

• IRS Publication 463: travel, gifts and car expenses
• Section 274: travel, conventions and entertainment limits

General educational information prepared with AI assistance. No individual professional review is claimed. Apply the relevant tax-year rules to the actual records. Editorial policy · AI disclosure.