A more thorough explanation:

Definition: Tax home refers to a taxpayer's main place of work or business location. It is the place where the taxpayer spends most of their working time.

For tax purposes, travel expenses are only deductible if the taxpayer is traveling away from their tax home. This means that if the taxpayer is traveling for work but still within their tax home area, they cannot claim travel expenses as a deduction.

Example: John works as a sales representative for a company in New York City. His office is located in Manhattan, and he spends most of his working time there. His tax home is therefore considered to be Manhattan. If John travels to Boston for a business meeting, he can claim his travel expenses as a deduction because he is traveling away from his tax home. However, if John travels to Brooklyn for a meeting, he cannot claim his travel expenses because he is still within his tax home area.

Another example: Sarah is a freelance writer who works from home in Los Angeles. Her tax home is considered to be her home office in Los Angeles. If Sarah travels to San Francisco to attend a writing conference, she can claim her travel expenses as a deduction because she is traveling away from her tax home.

These examples illustrate how tax home is determined and how it affects the deductibility of travel expenses for taxpayers.