Harlan Lunsford wrote:
- quote -

I can agree with the above by HL, but the original poster
didn't necessarily say that such was the case, thus my
initial answer of "maybe."

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D. Stussy wrote:
- quote -

The place where he regularly lives is his tax home as this
person is not a transient. A temporary job away from his
home is not a main or regular place of business. He has
duplicate living expenses; he hasn't changed his domicile;
and he uses his home for lodging when he does business in
the area of his home. I conclude his tax home is his
domicile.

--

Alan
http://taxtopics.net

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D. Stussy wrote:
- quote -

Right. an one's tax home is defined as the locale in which
he habitually earns his daily bread. IOW, where he usually
works for a living; where he has worked and reasonably
expects to work again if unemployed when moving back.
hence it's not necessary to have a specific job to which to
return. (Thinking about union hall construction types
now.)

Christmas Cheer$,
Harlan Lunsford, EA n LA

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A.G. Kalman wrote:
- quote -

Well, I do see a difference. If he didn't have a job to
return to, then was he really away from his "tax home" for
those 5 months, or did he move his tax home during those 5
months then move back? Domicile and tax home are two
separate things (but for most people, do geographically
overlap).

Remember that the expenses are deductible ONLY because one
is away from one's tax home, not merely one's residence.

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D. Stussy wrote:
[snip]

- quote -

I don't see the difference. Assuming that the self-employed
taxpayer is a resident and domiciled in State A and
contracts his services for 5 months in State B and does not
change domicile, then it doesn't matter whether or not he
has a new job to return to in State A. The expenses ar
deductible.

--

Alan
http://taxtopics.net

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simon wrote:

- quote -

"Able to qualify:" Cannot say for certain.

You did not state whether or not you had a job to return to
in the proximity of your state of residence, so I (we) can't
tell if this was a "temporary" assignment or a "transient"
one. There's a deduction only if it were temporary.

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"simon" <sbricklin[at]hotmail.com> wrote:

- quote -

Yes there should not be a problem with it. Generally as long
as the job lasts in a temporary location for 1 year or less.

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I am a consultant. I own a home in one state where I
normally live, but rented an apartment in another state
where my job was located for the duration of five months.
100% of my annual income came from the other state where my
job was located, and my employer reimbursed none of my
living expenses in any way. Is the rent on the apartment,
and some monthly travel back to my home to be with my
family, able to qualify as a deductible expense?

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John A Devine E.A. wrote:

- quote -

Which you will find was NONSENSE since that was NOT what was
even argued in the Petitioner's Brief. Although there was a
reference to the enactment of IRC 7805(e), ALTERNATIVE
"temporary periods" such as the 4-year phase-in for TRA'86
and even the SIX-year period granted in Redlark (latest year
of deduction being 1992 vs. 1987 enactment of the
"temporary" TR) were discussed and compared against the
TWELVE year "temporary" reach of the regulation. The
petitioner argued that 3, 4 or 6 years were all supported as
the "of short duration" definition of temporary in this
context, but 12 was not. All that 7805(e) was cited for was
to demonstrate Congressional intent was for a period shorter
than case law provided for in Redlark's reach. The Court
chose to ignore this fact and other periods in a "Petition
for Reconsideration" as well.

Show me that there is ANY context in the law where a period
greater than a DECADE is still considered "temporary."
Congress can't even resist changing the "permanent" portions
of the IRC in such a period! Then explain how the Court's
ruling can't be anything other than extending the definition
of temporary beyond what was considered "indefinent" ... and
into permanence before said ruling was made. If you think
that the Court was correct, then explain away....

[You should also note that the case isn't final - an appeal
can be filed as late as December 29th and still be timely.]

It's 12 years because the tax year involved is 1998, the
12th year following and including 1987 (as the first).

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- quote -

To D Stussy

- quote -

We disagree with petitioner that the referenced regulations
have expired under section 7805(e)(2). Whereas petitioner
notes correctly that the regulations in section 1.163-9T,
Temporary Income Tax Regs., supra, are temporary regulations
and that section 7805(e)(2) provides that "Any temporary
regulation shall expire within 3 years after the date of
issuance of such regulation", petitioner fails to observe
that section 7805(e)(2) applies only to regulations issued
after November 20, 1988. Technical and Miscellaneous Revenue
Act of 1988, Pub. L. 100-647, sec. 6232(a), 102 Stat. 3734.
Section 1.163-9T, Temporary Income Tax Regs., supra, was
issued on December 22, 1987, approximately 11 months before
the effective date of section 7805(e)(2). On the basis of
Redlark v. Commissioner, supra, and, more recently, our
opinion in Robinson v. Commissioner, 119 T.C. 44 (2002)
(holding that this Court shall no longer follow our opinion
in Redlark as to this issue), we sustain respondent's
determination on this issue.

I researched the " Temp Regs " and came up with the Section
7805 (e) (2) but no Court cases that applied to your
reference Can you supply The Court Case referenced ??

Thanks JAD E.A.

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George wrote:

- quote -

According to the IRS, you will NOT have a "temporary
absence" but will have changed your "tax homes" and
therefore will have no deductible expenses. The successor
to Rev. Ruling 83-82 (or was that 82-83?) which allowed for
a temporary absence of a maximum of 2 years was replaced in
the 1990's with a successor that indicated any ACTUAL
absence expected to last 1 year or over will be a change in
tax home. With a change in tax home, there is no temporary
absence.

According to the Tax Court, a recent ruling (in the context
of the life period of "temporary regulations") indicated
that "temporary" means inclusive of TWELVE years, even where
Congress a year later changed it to THREE. Therefore,
although I would not advise doing so because the Court's
ruling may be an obvious error, there could be "substantial
authority" to extend the one year period of the 1990's Rev.
Ruling into a "case law" period of a maximum of FOUR years
(i.e. per the Court, 4 times the statutory period), and
since your 1.5 years is less than 4, then you didn't change
your tax home and the DUPLICATED living expenses would be
deductible.

As for the commutes on the weekends, you get to deduct (if
anything) only the lesser cost of the actual commute or the
cost that would be incurred had you remained at the
temporary site and not returned home. If one of those is
zero (i.e. no additional cost beyond that already incurred),
then there is no deduction. That assumes that there is a
valid "temporary" location....

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Harlan Lunsford <hlunsfordns[at]bellsouth.net> wrote:
- quote -

Temporary Assignment or Job
You may regularly work at your tax home and also work at
another location. It may not be practical to return to your
tax home from this other location at the end of each work
day.

Temporary assignment vs. indefinite assignment.
If your assignment or job away from your main place of work
is temporary, your tax home does not change. You are
considered to be away from home for the whole period you are
away from your main place of work. You can deduct your
travel expenses if they otherwise qualify for deduction.
Generally, a temporary assignment in a single location is
one that is realistically expected to last (and does in fact
last) for one year or less.

However, if your assignment or job is indefinite, the
location of the assignment or job becomes your new tax home
and you cannot deduct your travel expenses while there. An
assignment or job in a single location is considered
indefinite if it is realistically expected to last for more
than one year, whether or not it actually lasts for more
than one year

To make it short and sweet , if your Jobs had been expected
to last less than one year, all your expenses would have
been deducible, if they are expected to last; or do in fact
last more than one year, none of the expenses are deductible

Sorry JAD

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George wrote:

- quote -

nope

vehicle mileage

nope

- quote -

Sorry to sound so negative, but the facts are that those two
different locations will be each of your "tax homes",
therefore no commuting expenses. (A tax home is defined as
where you earn your bread.)

But the good news is that you may still deduct your mortgage
interest on the house, since it will qualify as your
secondary residences for each.

Cheer$,
Harlan LUnsford, EA n LA

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My wife and I will both be working away from our home, she
wil be about 150 miles south of home and I will be about 300
miles north. We own our home but will be renting apartments
and will commute every week or two to each others apartments
or to the house. This arangement will last about 1.5 years.
Can we deduct both apartments, vehicle mileage and
associated expenses or will we have to claim one of the
apartments as our home for tax purposes. Also, if we have
to claim one apartment as our tax home, will this affect the
deductibility of our house or have tax consequences when we
sell the house in a couple of years. We currently have a 5%
mortgage and 50% equity on the house and property values in
this area will be increasing significantly over the next
couple of years so we don't want to sell now.

Thanks.

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