Commuting vs temp job

[BOB W]

Try..........

..... this. I hope it is in there.

http://www.irs.gov/publications/p463/ch01.html#d0e570

Also this> http://foundationenterprises.com/pdf/1YearLimit.pdf

[Eli]

Bob, Thanks again!!

..... this. I hope it is in there.

http://www.irs.gov/publications/p463/ch01.html#d0e570

Also this> http://foundationenterprises.com/pdf/1YearLimit.pdf

I've got my daily reading set up :-)

[New York Enrolled Agent]

Eli
I don't believe there is any such "six month" rule. I think this snip from a Tax Court decision may give you some guidance. I've deleted some of the citations - you can read the case on the TC website Johnson 115 TC No. 16

[start]We disagree with respondent's assertion that petitioner had no tax home. This Court's jurisprudence holds that an individual's tax home is generally the location of his or her principal place of employment. .... If an individual does not have a principal place of employment, we generally deem the situs of the individual's permanent residence to be his or her tax home. ...We consider a person who has neither a permanent residence nor a principal place of employment to be an itinerant without a tax home. [end]

If your worker has a permanent residence, I think this will give you some guidance.

[BOB W]

Ny Agent.......

....... that didn't really help. Do you have any opinions. Your opinion carries a lot of weight here.