Been searching the forum but not really finding the answer. Client has home, wife and family in state "N", worked about 8 weeks in state "A", then rest of year in state "M". State "M" job lasted less than one year, now working in state "C". Wife works in home state "N". Client works 21 days, flies home for his seven days off, then flies back. Trying to figure if he can deduct his flight expenses for traveling and whether he can deduct for meals or not. Don't get many like this so any help is appreciated!
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You need to read the information on tax home starting on page 8-10 of TTB. A tax home can be different than the place the taxpayer lives. If that is the case, no travel expense is allowed. However, if the work places are temporary, the taxpayer may qualify to have his place of residence considered his tax home, in which case travel expenses would be deductible, including living expenses at the temporary location. You should also consider the rules for itinerant workers on page 8-10 as well. -
Assuming work / jobs are temporary and travel expenses qualify, I believe the travel home and back for his time off is only deductible up to the amount it would have cost him to stay where his temporary job is. To me this is the tough part as I suspect most, including myself, do not take this into consideration. Also keep in mind that a temporary job is one that is expected at the outset to last less than one year and in fact does.Comment
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