Is this commuting mileage?

[travis bickle]

Absolutely

It might be worth reading a couple of cases of mariners. Marin Johnson 115 TC No. 16 and Balla TC Memo 2008-18. The location of their personal residences remained their tax homes.

spot on, Solomon!

Thanks to you I did read Balla [which had Marin Johnson appended].

Here is a quote from page 7 of Balla [emphasis in the original]:

/////////// Begin Quote
As a MERCHANT SAILOR, taxpayer was required by his employer to
travel to various locations to meet his ships. Per IRS Rev Rul
99-7 and attached Marin Johnson Tax Court Decision, his auto
mileage and possibly other travel-related costs are FULLY
DEDUCTIBLE as follows:
//////////////////End Quote

I appreciate you taking the time to point me to the references. I confess that I was sure that it was all commuting mileage, but the client kept telling me "it's not commuting; it's me going back and forth to work" [LOL].

Now since the new standards say "more than likely", I will not hesitate, in this case, to put those expenses down. And, that also means no LA state tax.

Thanks again.

[solomon]

His round-trip mileage between his residence in San Antonio and the point of embarkation is 1,000 miles [have no idea why he does not move]. Is this commuting mileage?




P.S. -- just curious now, since a maritime captain earns his money at sea, precisely where is his tax home?

It might be worth reading a couple of cases of mariners. Marin Johnson 115 TC No. 16 and Balla TC Memo 2008-18. The location of their personal residences remained their tax homes.

[JohnH]

Looks like the captain has a boatload of issues, but none of them are going to help him with his tax liability.

[ChEAr$]

travel to the port

is personal in nature, commuting.

And since the port is in Loosana, that is his tax home and I imagine that state wants
an income tax return.

[AuditorTurnedGood]

,

P.S. -- just curious now, since a maritime captain earns his money at sea, precisely where is his tax home?

My guess is since he doesn't really have a regular place of work, the IRS might treat a large general area as his tax home. (I used to do this when I was auditing for MN and had an individual who was "on the road" for work a lot overnight") Perhaps the next question would be: where does he file his state income tax? LA, CA, apportion the two? I know MN states you have to have residency someplace.

[les grans]

Travis:
About thirty years ago, my then-boss asked me basically this same question, and told me to "research" it. He was hoping to find a favorable answer, but none was found. It wasn't found that year, or the next year, or the next year, or the next year....
It comes down to "The tax laws ain't gonna subsidize your choice to live in the Bahamas and work in Cleveland." [Sorry, Clevelanders, that just slipped out...]
I think you saw the handwriting on the wall when you said you don't understand why Captain Travelin'man chooses to live so far from his job ["...no idea why he does not move."]
Lester

[travis bickle]

Good day,

I am working on the return for a client who is a sea captain.

He will periodically go from his home in San Antonio, to a port off the Louisiana coast and board his ship [or, be helicoptered out to it] and then do his job. His ship travels between various ports-of-call but for each trip, the destinations are different depending on the cargo being hauled, picked up, etc.

His round-trip mileage between his residence in San Antonio and the point of embarkation is 1,000 miles [have no idea why he does not move]. Is this commuting mileage?

The following quote is from this IRS website url and is the closest thing I can figure out for him: http://www.irs.gov/instructions/i2106/ch02.html

The travel is to a temporary work location outside the metropolitan area where you live and normally work..

Since his sea routes differ with each voyage, one might be able to say that it is a "temporary work location", the location is definitely outside the metropolitan area where he lives, but what about "where you normally work"?

Does the fact that he earns his money offshore mean:
(a) it is outside the metropolitan area of his point of embarkation; and
(b) therefore he can claim the travel mileage from his residence to the port?

Please help. I need some insight and, as always, references are welcome.

Thanks in advance,

P.S. -- just curious now, since a maritime captain earns his money at sea, precisely where is his tax home?