I live in South Carolina but I work in Virginia and Maryland. I travel to the DC area every week. I pay rent on an apartment in Northern Va. Can i deduct any of this?

[pcomitz]

I own a home and pay a mortgage in SC.

I receive a W2 from a Virginia company and Maryland Company. 

[DanielV01]

For how long have you been in this situation?  A temporary or a long-term assignment?

[pcomitz]

I have been doing it for several years - just never deducted anything.

[DanielV01]

There may be limited deductions.  This is because, when you have a permanent work place, your tax home is the general area of that work place.  Since this is the case, your tax home is not South Carolina but the DC area, and specifically Virginia.  Please note this IRS link about this subject:  Tax Home

Because your tax home is Virginia, you may be required to file a Virginia Resident return.  You state you are maintaining a residence there (you are renting).  If you are physically present in Virginia for at least 183 days, you are considered an actual resident of Virginia and must file a Virginia resident return (all of your income is taxed in Virginia).  

You wouldn't be able to claim the travel between South Carolina to Virginia.  Since your tax home is Virginia, this travel is actually considered a personal nondeductible expense.  However, if you have a main location you are working from in Virginia, the other temporary locations would be deductions on Form 2106.  (The reference I provide above dives into this subject in more detail)

As far as other state returns are concerned, you can simplify things in the future by stating you are a Virginia resident, and having your locations only withhold Virginia tax.  Both Maryland and DC have reciprocal arrangements with Virginia, and you would only have to pay tax in Virginia.  

However, to not overly complicate things, let me know if any of the jobs were withholding to SC.  If not, I'll assist you with your remaining portions of the state returns.

[pcomitz]

Thanks so much Daniel - greatly appreciated.  The Virginia company withholds Va tax, the Maryland company withholds Maryland tax. To complicate the situation, my wife works in SC - and SC tax is withheld (sign).  Would the other "temporary" locations, for form 2106, be my residence? I work from my residence one to two days per week.  Thanks again for you help - it is *greatly* appreciated.

[DanielV01]

If you have a Virginia office, then trips to Maryland and DC are what would qualify for Form 2106.  In addition, if you claim that you are a Virginia resident for tax purposes, then you can file a form with the MD office so that VA tax is withheld only.  For VA, you will file as married filing separate because your wife remains a SC resident.  I believe that SC will still require you to file a joint return, but they would give you a credit for tax you pay to VA on your income, and I'm almost certain that you pay more tax in VA than in SC, so it would not raise your SC tax regardless.  If she did not work in SC, then it would not be necessary to file a SC return if no SC withholdings are involved (strange how this works, isn't it?)  

Going forward, you can choose (and I recommend) to file a Virginia resident return, as married filing separate.  File a MD nonresident return with zero income.  Because you are claiming Virginia as your resident state for tax purposes, your MD income is covered by the reciprocal agreement between VA and MD and not taxed in MD.  You then file a SC resident return, and make sure that SC credits you for tax paid to MD on that income.  I am including a screenshot of the MD return location in my answer provided to show how you can enter the MD zero income.

[pcomitz]

Thanks again for your response.  From an earlier part of this thread: "However, if you have a main location you are working from in Virginia, the other temporary locations would be deductions on Form 2106.".  My main workplace is Virginia. I work one to two days per week from my residence in South Carolina. I also pay monthly rent, for greater than one year,  in Virginia. I travel from SC to VA every week. Is *any* of this deductible on Form 2106?  Thanks again!