Deducting miles when working offshore

[Quattes]

Hello,

I am working on a return that lives in Alabama but works on a rig in federal waters. They drive from their family home Alabama to a helipad in Louisiana. The helicopter takes them to the rig. They always work on the same rig, but the rig moves locations in the waters. They work 3 weeks on and 3 weeks off.

They would like to deduct the significant miles incurred on the trips from their family home to the helipad. Any feedback on IRS regulations that would support this deduction?

Thanks.

[mastertaxguy]

Deducting miles when working offshore

1. Scenario suggests taxpayer's real tax home is where he gets picked up to be flown to the oil well.
2. See for example Tax Court case, CANTERBURY, TC Summary 2009-118.
3. See also TTB 8-11 (and other pages nearby). Thus, his trip from Alabama is commuting expense.
4. If you like buying audits for yourself, go ahead and so what the taxpayer wants.

[taxea]

1. Scenario suggests taxpayer's real tax home is where he gets picked up to be flown to the oil well.
2. See for example Tax Court case, CANTERBURY, TC Summary 2009-118.
3. See also TTB 8-11 (and other pages nearby). Thus, his trip from Alabama is commuting expense.
4. If you like buying audits for yourself, go ahead and so what the taxpayer wants.

Just a thought....what about temporary work site? If the rig moves which requires the TP to drive to a different pick-up site on a temporary basis would this qualify as deductible. Does his employer have an office that he would be reporting to if he is not assigned to a rig?