2106 Expenses

[TAX4US]

TP works for a rigging company based in large metro area. 200 + miles from his residense.TP sets up cranes and operates them. Co sent him to another city to work crane for airport construction. Site is 90 miles from his home. He worked there 131 days. Co then sent him to another site 120 miles from home. worked there 6 days. TP currently on unemployment due to no work from Co.

Question is could this be considered temporary? Rest of family resides in residence.

Saw 2010 return where he worked 180 days for same employer at airport site. Preparer said less than 250 days and called it Temporary and deducted miles from residence to that site.

I read and read and cannot come to a formal conclusion. What do you think? Temporay or not?

[joanmcq]

Tax home is wherever his primary job is, regardless of where his family lives. If he constantly travels from site to site, he may not have a tax home, and therefore nothing is temporary. Need to look at facts & circumstances.

[RLymanC]

2106 expenses

You could consider his tax home where he earns the majority of his income, then the other locations could be considered temp job sites and become deductable.

[Gretel]

Your T/P probably meets all three requirement for not considered to be transient, therefor can consider his main home his tax home and can claim travel expenses for all but the 90 mile job:

1. Business conducted in the area of a main home...(90 mile job)

2. Duplicated living expenses

3. Has not abandoned the area where he lives or his family lives...

See TTB pg. 8-11

Even if he did not perform work in the area where he lives he might be able to consider his home his tax home.

Be careful with what is considered "outside the metropolitan area". Sometimes this can mean 50 miles or over 100 miles depending on the area.

You have to look at all facts.