Paul and Patty Nelson own a home in Nelsonville, Ohio and maintain an apartment in Lexington, Kentucky, and New York City, NY.The Nelsons consider Nelsonville their "home" because the house was inherited for Paul's parents and has been in the family for over 150 years.They consider this their house to be their tax home for purposes of taking expenses while away-from-home.During the year, Paul traveled between Kentucky and Nelsonville numerous times and his sales region for his job is Kentucky and Indiana.Patty did not usually accompany Paul on his trips because she works in New York City and Philadelphia for a consulting firm.The majority of her clients are in NYC, but she does have a few in the Philadelphia area.Patty's employer has a home office in Chicago, but Patty doesn't work in Illinois.Their cars are registered, and they have driver's licenses from Kentucky.

Should Paul and Patty consider the house in Nelsonville, Ohio to be their tax home?Where is the Nelson's tax home?