Commuting Expenses
This change is still new to many
The change: The IRS has redefined what is considered a temporary work location for purposes of allowing commuting expenses to be considered a business expense deduction.
Jobs away from your tax home lasting as long as one year may be categorized as "temporary."
This tax law was previously controversial, open to greater interpretation. Taxpayers and their representatives now have a clear rule to depend upon.
Notice the phrase "tax home" - this is an important definition to know.
Temporary Work Assignment – Fact Pattern for Determining Tax Home
Temporary Work Assignment Fact Sheet (pdf)
