vicilc66

Thank you so much NedRN. I'd like to re-establish my tax home in L.V. I plan to invest a property there and work there for some months. By doing this way can I re-establish my tax home? Thank you for your time and expert advice.

I have read lots of articles and also checked with IRS website. I am still confused about "tax home" I moved from CT to CA in June 2015 due to I could not get any offers in CT. My family is still in CT, and we are still paying a mortgage and bills for our house in CT. I have been working in L.A. for a year and seven months (in two different hospitals as a staff). Now, I have CA driver's license and my car is registered in CA too (I have another car in CT registered under my spouse's and my name). Now I just got a per diem offer from a hospital in L.A. (work once a week), and I am planning to be a travel nurse in L.A. My plan includes maintaining a tax home in CT and spending at least 30 days of each year there while working per diem and travel jobs in L.A. I have been filing my federal taxes jointly with my spouse in CT. 1. Since I have been living and working in L.A. over 2 years, can I use my CT house as my tax home? (Since my family is living there, and I went back to visited my family twice a year in 2015 and will do it sometimes this year). Where is my tax home? CT or Los Angeles, CA? 2. Under my condition, if Los Angeles, CA is my tax home, how can I do travel assignments in L.A. while I can still keep my per diem job (once a week)? Thanks