How do I determine my tax home?
Updated: 1/21/2013
Article ID: IAS10051
Your tax home is your regular place of business. If you have more than one regular place of business, it is the main one. If you do not have a regular or main place of business, it is the place where you regularly live. If you do not have a regular or main place of business or a place where you regularly live you are an itinerant and cannot claim travel expenses.