flight attendants

[POCAHONTAS]

Does anybody know the residency rules for flight attendants???

client spent 2 months in Idaho, 2 months in Georgia and 8 months in New York, she says her permanent address in in Idaho, and in New York she just rented a bed to sleep in for the 8 months.

thanks

[gkaiseril]

A tax home is defined the same for all taxpayers. Generally, the tax home is the regular place of business or post of duty, regardless of where the taxpayer lives.

Tax courts have ruled a flight crew member's place of business is considered to be that member's base location, where the taxpayer reports to work on a regular basis. The destination of the flight does not matter, nor does the location of the taxpayer's home.

Code & Regulations
162(a)(2)

Other References
Elizabeth T. Dougherty (TC Memo 1991-442), Billy Lee Swicegood and Carolyn Lowder Swicegood (TC Memo 1989-467), Tracy M. Stright (TC Memo 1993-576)

[solomon]

Excerpts from RR 73-529:

Generally, a taxpayer's "home" for purposes of section 162(a)(2) of the Code is considered to be located at (1) his regular or principal (if more than one regular) place of business, or (2) if he has no regular or principal place of business because of the nature of his trade or business, then at his regular place of abode in a real and substantial sense.

...there are three objective factors that may be used to determine, with respect to the taxable year in question, the bona fide nature of a taxpayer's assertion that his claimed abode is his "regular place of abode in a real and substantial sense". They are:


(1) Whether the taxpayer performs a portion of his business in the vicinity of his claimed abode and uses such abode (for purposes of his lodging) while performing such business there;

(2) Whether the taxpayers living expenses incurred at his claimed abode are duplicated because his business requires him to be away therefrom; and

(3) Whether the taxpayer

(a) has not abandoned the vicinity in which his historical place of lodging and his claimed abode are both located,

(b) has a member or members of his family (marital or lineal only) currently residing at his claimed abode, or

(c) uses his claimed abode frequently for purposes of his lodging.

[POCAHONTAS]

thank you for your help