Have a Tax Question? Ask a Tax Expert
Hi. My name is ***** ***** I will be happy to help you.
Your tax home (residence for tax purposes) is where you work. You can keep residency in state A but if you move to state B to work on permanent basis (not a temporary assignment), state B becomes your tax home. Which means you cannot deduct any employee related business expenses. The same apply to your scorp. You are employee of your own corporation and your tax home is where you work, regardless where the actual corporation is located.
And finally, if you worked on your graduate degree (continuing education or a degree not required by your employer) you cannot deduct room and board or traveling back and forth as education expense.
Here are qualified education expenses per IRS: https://www.irs.gov/individuals/qualified-ed-expenses
Note the section Expenses that Do Not Qualify
Tax home as described by the IRS:
"Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants. You return to Chicago every weekend. You may not deduct any of your travel, meals or lodging in Milwaukee because that is your tax home. Your travel on weekends to your family home in Chicago is not for your work, so these expenses are also not deductible. If you regularly work in more than one place, your tax home is the general area where your main place of business or work is located."
"You can deduct travel expenses paid or incurred in connection with a temporary work assignment away from home. However, you cannot deduct travel expenses paid in connection with an indefinite work assignment."