You probably will not be able to deduct any travel to and from California. All situations are different based on individual facts and circumstances and the limited facts you provide do not allow for a complete answer. I suggest you speak in person with a CPA or enrolled agent.
Filing as a Texas or California resident will not affect your business deductions.
The fact you return to Texas weekly suggests you never permanently relocated to California because you never abandoned your old residency. That would be true even if you bought a house in California.
You would have to demonstrate closer ties to California than Texas, which I believe you be hard to do if your spouse lives in TX and you "come home" weekly.
California has a presumptive residency rule which says: “If an individual spends in the aggregate more than nine months of any taxable year in this State it will be presumed that he is a resident of this State.”
Cal. Code Regs. Tit. 18, § 17016 - Presumption of Residence
Does that mean your home is now California for your business? Probably not. Your business home for your 1099 income remains in Texas because that is where you earn your 1099 money. There is no business purpose (for 1099 purposes) for you to travel back and forth from California so those travel expenses are not deductible as a business expense.
Commuting expenses are not deductible.
Finally, California and Texas are both community property states so if you filed separately, you would generally have to include half your wife’s income on your return and half of your income on her return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
