Travel to home state while working in another state

[Barb]

I have a client that wants to know if he can claim the mileage for driving from one state to another on the weekends to see his family. He was transferred in Oct 2007 and travel home each weekend while the Corporation put him up in a corp paid hotel until he could find housing, which wasn't until Aug. 2008. This job did become perm. in 2008.

I know he can deduct the moving expenses, but not sure about the travel on the weekends.

[Mo Sheets]

Travel

I have a client that wants to know if he can claim the mileage for driving from one state to another on the weekends to see his family. He was transferred in Oct 2007 and travel home each weekend while the Corporation put him up in a corp paid hotel until he could find housing, which wasn't until Aug. 2008. This job did become perm. in 2008.

I know he can deduct the moving expenses, but not sure about the travel on the weekends.

Hi Barb,

I believe IRS Publication 463 (pages 3-4) covers this topic. It gives a pretty good explanation of what is defined as a "tax home different than family home" and the deductiblity of travel related expenses. Good luck!

Mo

[Kram BergGold]

My Answer

During the period the taxpayer was on a temporary job assignment he can deduct the lesser of the cost to stay at the location or the mileage home. As there was no cost to the taxpayer to stay at the location then he can't take the mileage. If the employer will give him a letter saying they would not pay for the weekend hotel bills then I would say he can deduct the lessor or what the hotel bills and meals per diem would have been or the round trip mileage.

[BOB W]

It may be questionable that this was a temporary assignment....................

ADDED: This is a change of tax home > not a temporary assignment, no deduction.

ADDED: Remember "Not expected to last more than 12 months"