In determining the Telephone Number List deductibility of travel expenses when you travel Telephone Number List outside your general work area, the location of your tax home must first be established. Your tax home is your main place of business or work, regardless of where you maintain your family home. The following factors are Telephone Number List used to determine your main place of business or work:
The total time ordinarily Telephone Number List spent working in each area. The level of business activity in each area. Whether the income from each place is significant or insignificant. You are considered away from your tax home if you are required to be away from the general area of your tax Telephone Number List home for longer than an ordinary workday, and you need to get sleep or rest.
What expenses are deductible? If you are on a temporary Telephone Number List assignment or job away from your tax home, your job expenses may or may not be deductible. A temporary assignment is one that is expected to last for one year or less, and does in fact last for one year or less. The following factors are used to determine if traveling expenses to that temporary Telephone Number List assignment or job are deductible or not: If the assignment Telephone Number List has a fixed ending date (one year or less), the expenses are deductible.
