- quote -

I think you are wrong on both counts. Publication 463,
http://www.irs.gov/pub/irs-pdf/p463.pdf explains the tax home
and publication 15a, http://www.irs.gov/pub/irs-pdf/p15a.pdf
replaces the 20 questions.

-------
f

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- quote -

I'm guessing a self-employed person can have contracts that
exceed a year's duration without their tax home changing,
if they meet enough of the "20 questions" self-employed
criteria.

Steve

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- quote -

How long would he have to take in between contracts in order
for them to count separately? Would a week's vacation
suffice?

Seth

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<tasos1[at]gmail.com> wrote

- quote -

Actual cost would be a starting point.

- quote -

If you go with actual cost, you go with - well - actual
cost, whatever that may be.

- quote -

I think I'd make the second contract for 5 months, 29 days.

Once you crack the 365 days, you're toast as far as the tax
home being where you thought it was.

--
Paul A. Thomas, CPA
Athens, Georgia

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Hi, looking for some clarifications. As a 1099 I have a home
office and am working on a contract away from my tax home. I
am not being reimbursed for my expenses, and I have
long-term housing expenses in the area where I am working.

My questions are:

1. What table do I use to calculate my deduction for
lodging? Does Pub 1542 apply?
2. If my expenses for housing exceed the rates posted by the
IRS, is there a cap on how much I can deduct? If so, which
tables should I examine to determine the rate?
3. The job is slated for six months, and another six months
may be added afterwards. How can I maintain my tax home as
my primary residence (not in the client city) if the
contract lasts longer than a year?

Thanks in advance!

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >