2016 expenses for welder?

[Art]

New client is a welder who worked on some temporary out of town jobs in 2012. Most of the out of town jobs were more than 200 miles from his tax home in IL (he did have a local job for part of the year) so not within the metropolitan area. He pulls his camper to these out of town jobs so his only additional expenses are camp ground fees. He does not get any allowance or extra payment from the employer for these jobs. He did make several trips back home on days he did not work—most weeks he worked 5 to 6 days).
My understanding is that he would get to deduct $42/day CONUS (MI&E) for the days he was working out of town and he would get to deduct the camp ground fees. Would he also get to deduct mileage (55.5 cents) for the trips home on the days off as temporary trips? Would he also get CONUS for the days off if he made a temporary trip home? Anything else? Your input appreciated!

[Koss]

Welder

If the Form 2106 gets audited, you can be sure the sparks are going to fly



BMK

[AJsTax]

Per diem?

By CONSUS you mean per diem? He can take the per diem rate for days working away overnight from his home area less 1/4 day the day he leaves home and the day he returns home. 9simple way to state it).
When you input the amount into software in the meal area the software will half of that amount as a deduction. Camp grounds, sure. Mileage to and from a temporary job is ok. Per diem at home??? why? he is home, back at his tax home since the work is a temporary work location. No deductions while at home.

[Gene V]

Pub. 463 page 4

Would he also get to deduct mileage (55.5 cents) for the trips home on the days off as temporary trips? Would he also get CONUS for the days off if he made a temporary trip home? Anything else? Your input appreciated!

See Pub. 463 for :
Going home on days off
If you go back to your tax home from a temporary assighnment on
your days off, you are not considered away from
home while you are in your hometown. You
cannot deduct the cost of your meals and lodg-
ing there. However, you can deduct your travel
expenses, including meals and lodging, while
traveling between your temporary place of work
and your tax home. You can claim these ex-
penses up to the amount it would have cost you
to stay at your temporary place of work.
If you keep your hotel room during your visit
home, you can deduct the cost of your hotel
room. In addition, you can deduct your ex-
penses of returning home up to the amount you
would have spent for meals had you stayed at
your temporary place of work.

[Art]

Thanks for the quick repllies..appreciated!!