How do I determine my main place of business for the travel expense deduction?
Updated: 1/21/2013
Article ID: IAS10135
If you have more than one place of business you must determine which one is your main place of business. This will be your tax home, and you will calculate any travel expenses based on this location. You should consider the total time you spend in each location, the level of your business activity in each location and the amount of income you receive from each location to determine which one is your main place of business and tax home.