I understand. But to confirm, it has nothing to do with the property being farther away than my home, correct?

So the deduction is unrelated to whether or not the property is farther away than your home, but instead depends on the "primary purpose" of the trip?

Thanks for the reply. The rental property is farther away than my home, but only by a few miles. Do you have any citations for me to read to see what the thresh...