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There are two different homes to consider here.

There is your "home, sweet home". That's the place where your heart is. The place you call home. The place most of your friends and family would say that you live.

Then there is your tax home. That is the place that the tax laws define as your home. Your tax home may or may not be the same place as your home, sweet home. Yours is one of the cases where the question comes up.

In looking to deduct your travel costs between the two locations you have, I think the answer to the "which home is home" question doesn't really matter. You do not have a temporary work location. You took a new job knowing full well that you lived too far from your current residence to commute to your existing home on a daily basis.

So I basically agree with your conclusion that you have no deductible expenses in your situation.

But I think the question of home, sweet home vs. tax home is still important. We've already raised the issue of which state is the correct one to pay your state taxes to. And I don't have any additional insight on that one. You'll probably need to look at the definitions of resident that the two states have adopted.

In addition, if your old home is no longer your tax home, the clock may be ticking on your section 121(g) exclusion. That's the one that let's you exclude $250k/$500k of gain on the sale of your principal residence. Depending on the amount of potential gain on that house, you may or may not really care about that question. But I thought I toss it out as another potential issue for you.

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