I have a client that belongs to a Union, he owns a house in Maine, worked in Las Vegas, NV for 280 days. He had to rent a apartment while out there, which came to $5,315.61, he wasn't reimbursed. Can he take a per diem for all the 280 days he was gone? Another twist is he bought a truck in NV and registered it there. Would it be better for him to file as a NV residence? Right now he owes in state of Maine. Trying to figure out what's best. I mean he only spent 85 days in Maine.
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Regardless that he owns a house in Maine, his tax home is Nevada, so I don't see any way to take any per diem on those days. He's a resident of Nevada not Maine.
Daniel"A man that holds a cat by the tail learns something he can learn no other way." - Mark Twain -
Working in a Union - Expenses
Why do you consider him a NV residence? He ususally works here in ME but the job was in NV. The company he works for is based here in Maine, but they do work everywhere in the US.Comment
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If he lives and works in Maine, his tax home is Maine and any temporary assignment outside of Maine would be travel expenses, provided the temporary assignment is less than one year. So yes, the living expenses in NV would be considered business travel expenses.
However, if he just travels the country and never really works in Maine, he could be considered a transient worker and none of the travel expenses would be deductible. You need to read the Tax Home discussion on page 8-11 of TTB to determine if Maine is his tax home or not.Comment
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