Can a non resident alien (1040-NR) claim home expenses using form 8829?

[SAS4]

Hello,

I have a client who is a professional polo player and owns a home in the United States, which he uses primarily when he is contracted to play here. He rarely occupies the property when he is not playing in the U.S. I am exploring whether a portion of the property taxes and insurance could be expensed using Form 8829, with the deduction flowing through to his Schedule C.

I understand that Form 8829 is typically filed with Form 1040, whereas my client files Form 1040-NR to report his effectively connected income. I was unable to find guidance in the IRS publications regarding this situation, so any assistance or clarification would be greatly appreciated.

[BobKamman]

Does he play polo on a polo field, or in the basement of his home?  If it is not his principal place of business, or a place where he regularly meets with other team players and horse trainers, I don't see how he qualifies.  (Nor do I see why he's being paid on a 1099 and not a W-2, like most athletes.)  You might be able to call some of it a travel expense, but it's difficult to make the case that it is "ordinary and necessary."