I'm a self-employed lawyer. I live in City-A, but most of my work is in City-B. So, I rent a room in a house in City-B for when I am there for work. I rent the room on a monthly basis, but am only there for work about 10 days/mo. If it wasn't for my self-employment work in City-B, I would not rent the room there at all.
Can I deduct the monthly rent I pay for the room in City-B where I do my self-employment work?
* City-A: I work 40 hrs/week as an EMPLOYEE. (4 10-hour days)
* City-B (100mi from City-A): I work about ~20% of the month as a SELF-EMPLOYED lawyer, 3 days/week.
I am reading that pub and I think it'll answer my question! I think that my tax home is indeed City-A since I do 80% of my total monthly work there. So, I think I can deduct at least the prorated rent for the days I'm in City-B traveling for the self-employment work, just as I would a hotel if I went there for a couple days. Would appreciate knowing whether you concur given the added details.