Only one state is your tax home. It is up to you to determine which it is. From residency alone, it sounds like NY.
When you have no regular workplaceSome people have workplaces that are divided among several places. In such cases, the IRS expects you to choose one as your work home based on several criteria:
Of these, the IRS says time spent in each place is the most important.
If you work at home or travel to assignments directly from home, without a fixed workplace, your tax home may well be your actual home. If you don't have a fixed workplace and you have no fixed home address, the IRS might consider you itinerant, in which case you wouldn’t be able write off any travel expenses because you're never "away from home.
https://turbotax.intuit.com/tax-tips/general/what-is-a-tax-home/L27AVL2QM
Only one state is your tax home. It is up to you to determine which it is. From residency alone, it sounds like NY.
When you have no regular workplaceSome people have workplaces that are divided among several places. In such cases, the IRS expects you to choose one as your work home based on several criteria:
Of these, the IRS says time spent in each place is the most important.
If you work at home or travel to assignments directly from home, without a fixed workplace, your tax home may well be your actual home. If you don't have a fixed workplace and you have no fixed home address, the IRS might consider you itinerant, in which case you wouldn’t be able write off any travel expenses because you're never "away from home.
https://turbotax.intuit.com/tax-tips/general/what-is-a-tax-home/L27AVL2QM