1. Commuting, regardless of distance, is Not deductible.
2. When you took a permanent/indefinite job in Atlanta, ATL became your 'Tax Home' - thus, no deduction for lodging.
3. Yes you'll have to file two part-year returns: NC and GA ...
See https://www.irs.gov/publications/p463/index.html for 'Tax Home' definitions and examples ...
