Are there any tax breaks for a second home due to work location 70 miles from primary residence?

There are no special tax breaks for the circumstances you describe. However, you can deduct the mortgage interest and real estate taxes on a second home as itemized deductions, subject to some limitations. State and local tax deductions including real estate taxes are capped at $10,000.

The mortgage interest deduction pre-TCJA has been available to qualified mortgage debt up to $1 million ($500,000 married filing separately). Through 2025, the TCJA has lowered the amount of qualified mortgage debt to $750,000. For qualified mortgage debt incurred on or before December 15, 2017, the $1 million limit remains in place, thus "grandfathering" existing mortgage debt.

Both are entered under the Deductions & Credits menu. Expand the menu for Your Home. Click Start/Revisit next to Mortgage Interest and Refinancing (Form 1098). Enter the information on the screens that follow.