New client was in yesterday. Client’s home is about 2 ½ hours from major metro area where he works for a private contractor installing fiber optic cable in a government facility. During the week, he lives in an apartment about halfway between home and work location – he then comes home each weekend. He went to H&R Block the past several years and they were taking expenses on the 2106 for his mileage between the apartment and work during the week and meals while staying there through the week. I cannot find anything to justify this deduction, but I wanted to make sure I am not missing anything here. Any thoughts on this?
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I am missing something???
He can live anywhere he wants. That does not get the deduction. Unless Temp work locations or exception for the type of work he does I do not think there is anything there. Eating for the convience of the employer??????? Does his employer office by his residence and the 21/2 is a temp job??? -
No temp work location. Same place every day - has been working for this same company at same location for four years.
As far as the meals go, I think they were per diem meal allowance for the days of the week he spent at the apartment - at least that was the impression the client gave me about his understanding of it.
I was worried I was missing something too, but I think deductions were taken in error.Comment
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TTB, page 8-11, "Example: Blaine lives in Tucson. He works as a truck driver out of Phoenix. At the end of his long runs, he retursn to Phoenix where he spends one night before returning home to Tucson. He cannot deduct any expenses for meals and lodging while in Phoenix or the cost of traveling from Phoenix to Tucson, because Phoenix is his tax home."
Correct me if I am wrong, but I believe Phoenix and Tucson are about 2 to 3 hours apart from each other driving the freeway. Certainly not within the same metro area.Comment
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the times we live in
Sad commentary on the times we live in, but 2.5 hours is not an unusually long commute.
Duplicate housing is deductible for a temporary assignment away from the tax home. This client does not qualify because it isn't temporary and his tax home is where he works. In fact, using the most common measure--time--it seems the apartment is his principal residence and the weekend getaway is a second or vacation home.Comment
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