Tax Guide

 Search  2024 Tax Guide  Tax Tools
 Tax Calendar  Tax Glossary

< Previous Page Next Page >

Away From Home

You may only deduct travel expenses incurred when you are "away from home." For this purpose, you are traveling away from home if you meet the following two conditions:

Generally, your tax home is the entire general area or vicinity (e.g., a city and surrounding suburbs) of your principal place of business, regardless of the location of your family home.

If you conduct your business in more than one place, you should consider the total time you ordinarily spend working in each place, the degree of your business activity in each place, and the relative amount of your income from each place to determine your "principal" place of business.

If you don't have a regular place of abode and no main place of business, you may be considered an itinerant — your tax home is wherever you work and, therefore, you can never satisfy the away-from-home requirement. When you are temporarily (a year or less), as opposed to indefinitely, working away from your main place of business, your tax home doesn't change.


< Previous Page Next Page >

© 2024 Wolters Kluwer. All Rights Reserved.