deductions for living expenses and rent when indefinite job in another city

[crouthmr]

I work in another city, 400mi from my residence, two weeks out of the month. I rent an apartment there which I use exclusively for a permanent job. I travel by car and plane. 

I do have a small business that produces <10% of my income, and also use this space for that. But the majority of my work there is for my permanent employment.

Can I deduct rent, travel, food, utilities from federal taxes?

I live in WA and don't have state taxes.

[GeorgeM777]

Yes, for the expenses that relate to your small business, which we assume is your self-employment.  No, if the other expenses have been incurred in connection with your work as an employee.  If you are an employee and incur work related expenses which you pay out-of-pocket, which appears to be the case here, those expenses are considered unreimbursed employee expenses and are no longer tax deductible.  

If your "permanent employment" is also self-employment, then the expenses associated with such work would also be deductible.  To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business.  An expense does not have to be indispensable to be considered necessary.

@crouthmr

[Hal_Al]

Q. I do have a small business that produces <10% of my income, and also use this space for that. Can I deduct rent, travel, food, utilities from federal taxes?

A. No, unless the small business activity requires you to be at the 400 mile away location.  Examples: meeting clients, doing construction.