1. You may be entitled to deduct the expenses related to it being your work location. You would not deduct expenses when it is not required for work. See Pub 334 page 37 for the requirements.
2. Since you have the FL home listed as a business office, you would have to pro-rate each office according to necessity.
3. Be careful not to confuse a building owned by a business that is 100% business asset with all deductions vs your second home.
4. Travel and Per diem meals can apply to required travel. In Pub 334 page 36:
Generally, your tax home is your regular place of business, regardless of where you maintain your family home. It includes the entire city or general area in which your business is located. See Pub. 463 for more information.
I am not understanding how the OH home is required for you to earn the income. If you can earn the same income in FL, then Ohio is not required to earn the income and none of it is deductible.
If you do have the requirement to live in Ohio, see Guide to Business Expenses by the IRS to make sure you are taking the correct deductions and they are allowed.
For example, Pub 463 for travel:
You are traveling away from home if:
• Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and
• You need to sleep or rest to meet the demands of your work while away from home.
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