Business related deductions

[burkhartm]

I maintain my home in Clarksville Tn but I work in Decatur AL and maintain a small apartment in which to rest during my work time.  Is the apartment an allowable deduction?  How about the utilities?

[Critter]

Sorry, Deductions for job expenses have been suspended with the new tax act.  See Deductions that have been suspended for 2018-2025

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...

[Hal_Al]

Even under the old rules, the apartment and utilities would not have been deductible.  Your "tax home", under IRS rules,  is Decatur.