Not quite sure I understand your question. Is the second home a vacation or a rental property.? Why do you travel to your second home and work there. Lodging expenses are deductible only if the travel is to see a client, not just because you are traveling. Just traveling to your second home and working part of the time in your second home does not constitute business travel. The deductibility of travel expenses is not if you are travelling and you happen to work, but the travel is to see a client or some other business reason that you must travel to the place.
