Deductions & credits

No. Your 'Tax Home' determines where you deduct expenses to/from. If you regularly derive income from one location, that's usually considered your Tax Home, and travel to/from there is considered Commuting; Commuting is Not deductible. Where you choose to live has  little impact. For more on the Tax Home concept, see https://www.irs.gov/pub/irs-pdf/p463.pdf 

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