Fishermen away from tax home?

[Jesse]

I've never had a fisherman as a client - and of course all of his crewmembers are sure of all sorts of deductions.

Per IRS:

Fishermen's Meal Deductions

As a fisher, whether a boat owner, operator, or crewmember, you may incur significant expense for subsistence wile pursuing your trade.

Meals are deductible only when:

you are away from your tax home in pursuit of your trade, and
your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties.


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My question - if all activity occurs on board ship wouldn't the ship be his tax home? So when would a crew member be away from his tax home?

[Koss]

Proverb

Give a man a fish, and he will eat for a day.

Teach a man to fish, and he will sit in a boat and drink beer all day.



BMK

[okie1tax]

Fisherman tax home

I think the tax home is the home port.

[JG EA]

Give a man a fish, and he will eat for a day.

Teach a man to fish, and he will sit in a boat and drink beer all day.



BMK

Or give a man a fish, and he will eat for a day.
Teach a man to fish, and he will be self suffishient.

[Jesse]

I think the tax home is the home port.

So while staying in the ship overnight while away out to sea do you think per diem for meals would be allowed?

[Gene V]

This might help from MSSP
Section 2 page 5

http://unclefed.com/SurviveIRS/MSSP/fishing.pdf

[Jesse]

Fantastic!

Thanks Gene!

[David1980]

Just make sure the fishermen actually has meal expenses. If the meals are provided free of charge to the employee then you don't have any deduction.