I will be moving back in to live in my parents home and I will be paying for a couple utilities which comes to around 200$ a month. I am starting a travel nursing contract, so in the area I am in I will be quitting my job and picking up a 13 week contract several hours away, in which I will be renting an apartment at that contract location. After the 13 week contract I will come back home to my parents house for a month or two and then pick up another contract somewhere else.
Where I am confused is if this will count as my permanent/tax home? I know I fit requirement 3 that it is my permanent residence and my mail will be going to that home and I will be staying there in between. Requirement 2 for a tax home is duplicating expenses and the IRS gives no indication as to what duplicating expenses means? Will just paying a few utilities count? Or will I have to pay my parents rent for a room at a fair market price? I hear that you have to pay rent or shared expenses at fair market price but I don't see where people are getting that from? Others say just utilities are fine, so its very confusing
