That additional information is helpful. Yes, Illinois appears to be your "tax home" as that term is defined by the IRS in Topic 511. Tax home is not dependent on the number of days spent in a particular jurisdiction, but rather, the location where work activity is performed. Thus, IL would be your tax home and your travel back to your domicile in Virginia would not be a deductible expense.
While you may already know this, whether you are an IL resident is entirely predicated on the fact of whether you maintain your domicile in IL. Given that your domicile is the place where you reside and the place where you intend to return after temporary absences, your domicile would be VA and not IL.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
