Work training 118 miles away, is travel deductible.

[MRPLOW]

T/P had training for her job that was 118 miles (2 hours) away from her home. Her job location before and after the 6 month training was in her home city. This training lasted 6 months.

Some weeks she drove the 118 miles back and forth each day (Monday - Friday).
Other weeks she drove there on Monday morning and got a hotel for 4 nights and then drove home on Friday night.

Would the mileage back & forth be considered deductible travel expenses?

[Bill Tubbs]

Yep

Sounds like a temporary work location to me. I'd take it.

[Snaggletooth]

Deductible

Sounds like a perfect textbook case for a deduction, unless the taxpayer is reimbursed by employer.

If taxpayer is an employee, 2% of AGI would most likely be thrown out as an itemized deduction.

[FEDUKE404]

Agree but with an asterisk

Sounds like a perfect textbook case for a deduction, unless the taxpayer is reimbursed by employer.

If taxpayer is an employee, 2% of AGI would most likely be thrown out as an itemized deduction.

I agree!

However, one would think the employer would pay travel (perhaps only one trip per week?) and/or per diem for such employee training???

There is one potential fly in the ointment: Did she have the same employer for the old job as for the new job (regardless of "work location")? Or, worded differently, was she getting paid wages while attending school? If not, then a question could arise as to whether this is required "employee" training or rather separate/advanced training that just might qualify her for a new job.

FE

[MRPLOW]

Same employer and she was paid wages.

[FEDUKE404]

If no reimbursement, then. . .

Same employer and she was paid wages.

So the employer pays nothing? Cheapskate!

From the facts presented, it appears a clear employee business deduction subject to 2% AGI limitations via Form 2106/Schedule A.

The "daily commuting" thing might still get sticky: I've known employers under such circumstances who will pay mileage for a weekly round trip, and also provide lodging/per diem for that week. If the employee got "homesick" or whatever during the week, and chose to "commute" instead, the employer would NOT pay for that travel.

Just another potential issue that might be in play here.

FE