Truck Driver and Tax Home

[ddoshan]

I have some people like that. For example, my brother does commercial insulation installation. He has worked during the past year for several different employers. One company has a contract for a job that last 2 months but when that job is done, he might not have another contract right then. So he will go to another company that does have work and work for them. So he has worked 50 west of where he lives, 40 miles east of where he lives, 100 miles east of where he lives, etc. He even took a job in Louisiana for about 3 months last year.
He has a home and most jobs he comes back to his house at night. Occasionally he might stay in a motel for a night but mostly comes back home.
I have always assumed his tax home is where he lives. He can't itemize so I have never used his travel expenses.
So we could use some enlightenment on this subject.

Linda

Assuming he meets the criteria of his home being his tax home ... then where do you draw the line as to what is outside his metro area. 30, 40, 50, miles before mileage may be deductible. I love the tax case where the IRS maintained that the whole State of Wi. was a pipefitters home area and did not allow him any mileage. The tax court did disagree. But there is no bright or set line as to when a taxpayer is leaving his metropolitan area. Personally I live in a small town area and generally figure anything within at least a 40 mile radius is commuting. Anything over, then probably OK.

[Gretel]

Late in the game

coming back to the truck driver question. If my truck drivers have a home (preferably own a home - I do not like to call a rental place a tax home, right or wrong) the next question I ask is where the terminal is located. I have learned that the terminal is the tax home and not the residence. If the terminal is further away, this could affect the number of days away from home.