GeorgeM777
Expert Alumni

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Those additional facts may not make a difference.  However, there are situations where a taxpayer’s residence may be treated as the taxpayer's tax home if the taxpayer's principal place of business is temporary rather than indefinite.   Employment is “temporary” if it is the type that can be expected to last for only a short period and is indefinite if its termination cannot be foreseen within a fixed or reasonably short period of time.  

 

It appears your place of business--IL--is not temporary.  It appears to be more permanent where you consistently commute one week per month to IL to perform work for which you are compensated.  Given these facts, it appears your tax home continues to be IL even though you perform additional duties in VA all of which are connected to your paid work in IL. 

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