Tax Law (Questions About Taxes)/travel expenses

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Question
i worked out of town and my apartment was 81 miles from home each way. i worked 36 miles round trip from the apartment. what can i deduct? apartment cost, utilities, mileage out of town.
thank you

Answer
The exact mileage of how far your work is is not relevant to whether expenses are deductible or not.

It's whether you worked OVERNIGHT, away from your home that is relevant.

If your job is 81 miles from your home and this is a permanent job, it is called commuting and is not deductible. A job is permanent if it lasts longer than 12 months or is likely to last more than 12 months.

If you decide that in order to work a permanent job 81 miles away you need a separate apartment over there, then you have moved your "tax home" and the tax home is the one nearer to the job. All travel is personal in this case. Again, the test is the permanence of the job.

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Randall Klein, MBA, EA

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I am an expert in personal and small business taxation, including Forms 1040, 1120, 1120S, 1065. I can answer any type of tax question except those that are requesting help in illegal tax evasion. Tax avoidance is legal, however. I do not do offshore trusts, or opt-out of the tax system type of queries.

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