define "tax home"

Check out the following article: http://www.traveltax.com/Articles/Ex...Need%20One.pdf

I don't have a tax home. For me, it's easier and cheaper to just pay taxes on whatever my company spends on me for housing than to maintain a home in my "home" state. I end up paying an extra $50-75/week or so in taxes on my housing, but $200-300/month in extra taxes is much cheaper than the $800/month in rent I was paying back home. Just make sure your company knows you don't have a tax home, so they can include whatever they spend on your housing as part of your taxable income.

I still have my mail sent to my in-laws, they send it to my husband and I once a week, then we don't have to worry about having mail forwarded through the post office every time we move. Our cars are still registered in our home state as well. But, for tax purposes, because we don't pay rent or a mortgage in our home state, hour housing is not a duplicate expense and is therefore considered taxable.

FYI... some travelers will try to get around this by paying "rent" to a family member so they can claim this as their tax home. I wouldn't advise it. If you do this, your rent must be equal to what an average apartment would be in your area (meaning paying mom & dad $50/month for storage wouldn't cut it...). Also, you must have a lease signed, and the person you are paying rent to must then claim the rent as income and pay income taxes on it.