Question about "tax home" while traveling.

[RNcorazon]

This is my first travel assignment, so far it's being great. :) I am still a little confused about the "tax home" topic.

I own a villa in south florida, and i am paying my mortgage every month (about $900 month). I am also paying here my housing because i rented an apartment w/ everything included for 700$/month, while my agency's stipend is about $3000/month, still works out great for me. but, i am a little bit concerned about the house i am using as a tax home, because my best friend, who is between jobs and just lost her apartment, is living at my place while i am away, she is paying for her utilities, meaning electricity and water. I don't think this can be considered as a rental property, but i just don't want to have any problems with the IRS.

Does anybody have some information or advise for me? Thank you very much:redbeathe

[neurorn6]

As long as you continue to pay the mortage, tax, etc. that is your tax home. You will need to come back home for short periods of time. Are the utilities in your name or hers? It really shouldn't matter, as long as you don't have a rental agreement in writing.