Deductions by use of 2nd home in another state for business lodging

[doc20x]

I have a pretty solid grasp on my taxes and have done ok filing via TurboTax the last few years. This year though I will have a new twist that I am uncertain about. I am a family practice doctor but my work is 100% remote/telecommute. I get a W-2 for my “day job” and several 1099-NEC’s for side gig independent contractor work. These 1099 jobs bring in almost half of my income. I make quarterly estimated tax payments. The twist is that my tax home/domicile is in Florida but I now have a condo in Ohio as well. So I plan to spend 180 days/year working at the condo in Ohio and the other times at the designated home office in my home in Florida. Florida has no state income while Ohio does. None my work companies are based in Ohio.

Here is my question: What are my potential deductions for use of the Ohio condo for business lodging? I will be working there 7 days/week all 180 days I’m there, do not rent it out, no personal or entertainment use etc. In the article referenced below the CPA author gives her example #1 that is very similar to my scenario only in her example they use the 2nd home 37 days versus my 180 days. The author states that is a 100% business asset and is deductible as such. What does that mean exactly? Does that mean deduct only the 37 (180 days for me) use or the entire year’s worth of upkeep costs? My condo in Ohio is new in a tax-abated development so there are technically no property taxes but in it’s place there is a new community authority (NCA) fee that is currently a whopping $12,400/year (and may go higher). HOA fees are $586/month. I also have costs there for internet, utilities, water. These are of course separate from expenses I have at my tax home/home office in Florida where I take a home office deduction and my business expenses there. Can I deduct some/all of the condo fees as a business use expense? Per IRS topic 511 it lists “other ordinary expenses related to your business travel . . . and operating and maintaining a house trailer.” This sounds very comparable to a business/office condo used 100% for business use to me. I believe daily per diem meals could also be deductible while there for all 180 days? All travel to/from Florida and Ohio for working should also be fully deductible? My main question is how much of that $19,400 in annual condo fees can I knock down via business related travel use in the Ohio condo? I will cross-post this to the taxes forum as well. 

Reference:

candicegerlachcpa.com/creating-deductions-by-using-your-vacation-home-for-business-lodging

[AmyC]

1. You may be entitled to deduct the expenses related to it being your work location. You would not deduct expenses when it is not required for work. See Pub 334 page 37 for the requirements.

2. Since you have the FL home listed as a business office, you would have to pro-rate each office according to necessity.

3. Be careful not to confuse a building owned by a business that is 100% business asset with all deductions vs your second home.

4. Travel and Per diem meals can apply to required travel. In Pub 334 page 36:

 Generally, your tax home is your regular place of business, regardless of where you maintain your family home. It includes the entire city or general area in which your business is located. See Pub. 463 for more information.

I am not understanding how the OH home is required for you to earn the income. If you can earn the same income in FL, then Ohio is not required to earn the income and none of it is deductible.

If you do have the requirement to live in Ohio, see Guide to Business Expenses by the IRS to make sure you are taking the correct deductions and they are allowed.

For example, Pub 463 for travel:

You are traveling away from home if: 

• Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and 

• You need to sleep or rest to meet the demands of your work while away from home.

[doc20x]

"I am not understanding how the OH home is required for you to earn the income. If you can earn the same income in FL, then Ohio is not required to earn the income and none of it is deductible."

Per IRS website:

"Ordinary and Necessary

To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.

This information is found in Publication 535, Business Expenses."

Is a corporate jet "necessary" for Jeff Bezos? He could drive or fly commercial like most people, so to some it would not be "required" per se but he would obviously take it as a business deduction.