Investors & landlords

If you are temporarily away from your "Tax Home", I am 100% certain that renting out your home is legal.

As for whether or not the original location is still your "Tax Home" or not, that is a fact-and-circumstances thing, and the link I gave you should help with that decision.

Read the link for what "Tax Home" means.  It has nothing to do with taxed property or an actual owned building/home.