Deduction for 2nd work home

[taxpayer291]

I work from home 2 days per week, so I have designated one room as a home office for a tax deduction.
The other 3 days per week, I work in an office 150 miles away (in the same state), so I rent a small apartment over there just to be close by. Would any portion of the apartment rent be eligible for a deduction? I don’t actually do any work in the apartment, I only sleep there to be close to the office. This is a W2 job, not a temporary gig.

[Hal_Al]

No. Neither the apt. rent or the mileage to get there (and back) is deductible is deductible.  Essentially you have made a personal decision not to live close to your work and that is not deductible.

More bad news: your home office is not deductible either.  Starting with tax year 2018, W-2 employees are not allowed to deduct any  job expenses, including home offices.

 Even in the "old days" , job expenses were only a misc. itemized deduction.  You only got to deduct that portion of  your misc. itemized deductions that exceeded 2% of your AGI,  and then only if your total  itemized deductions exceeded the standard deduction (which was doubled under the 2018 tax law. .  (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule ).

Even back then, for a W-2 employee to claim a home office, he must not only meet the Regularly and Exclusively test, he must meet the convenience of the employer test. This almost always means that  he does not have a place to work at the employer's facility.