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IRS.gov Website
Publication 570
taxmap/pubs/p570-002.htm#en_us_publink1000221177

Tax Home(p5)

rule
You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year.
Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work.
taxmap/pubs/p570-002.htm#en_us_publink1000221178

Exceptions(p5)

rule
There are some special rules regarding tax home that provide exceptions to the general rule stated above.
taxmap/pubs/p570-002.htm#en_us_publink1000221179

Students and Government Officials(p5)

rule
Disregard the following days when determining whether you have a tax home outside the relevant possession.
taxmap/pubs/p570-002.htm#en_us_publink1000221180

Seafarers(p5)

rule
You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country.
taxmap/pubs/p570-002.htm#en_us_publink1000221181

Example.(p5)

In 2013, Sean Silverman, a U.S. citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. When not at sea, Sean lived with his spouse at a house they own in American Samoa. The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel.
taxmap/pubs/p570-002.htm#en_us_publink1000221182

Year of Move(p5)

rule
If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. See Special Rules in the Year of a Move, later in this chapter.