Investors & landlords

See <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p463.pdf">https://www.irs.gov/pub/irs-pdf/p463.pdf</a> . Based on situation described, City B is your 'Tax Home'. Discussion/examples elucidate at reference. Living expenses at your tax home are Not deductible.