Tax Home and Alaska Mines

[WhiteOleander]

OK, this post is about tax home. T/P works in a mine on the North Slope. HIs company flies him from Anchorage to the mine. So, he has no expense there. However, the spouse lives in their residence in Texas. The taxpayers want to claim those travel expenses to and from Texas. But, my understanding is that the tax home is in Anchorage Alaska. Therefore, those travel expenses are not deductible because the taxpayer is not away from his tax home.

Is there any provision that has been granted to these mine workers from Alaska that someone may know of? Perhaps because it is too difficult to live on the North Slope so the IRS gives them a different tax home determination?

Thanks for any input.

[taxcraft]

Mainly Personal

My understanding is that if a trip to the spouse is mainly personal...no deduction. No expenses at the tax home either.

[gkaiseril]

IRS Pub 463 deals with the issue of 'tax home' different from 'family home' this is also different form your tax residence. See pages 3 - 9 IRS Pub 463, Travel, Entertainment, Gift, and Car Expenses http://www.irs.gov/pub/irs-pdf/p463.pdf.

[WhiteOleander]

Yes, I understand the rules. I thought there might be something unique to Alaska

[Burke]

Yes, I understand the rules. I thought there might be something unique to Alaska

Well, there is. But she doesn't spend much time there anymore.