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Re: Re: Re: Re: extended work travel?


I appreciate the effort you put into this site, but you didn't answer my last two questions. Am I to interpret your answer as "yes", I can deduct all work related mileage while in california, without declaring one of the institutions there as a "primary" (non-deductible) place of business?



Is the daily meal allowance for my 4 months in California only applicable to woking days?


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According to the IRS, operating and maintaining a car when traveling away from home on business is deductible.

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Thanks for your response. My temporary assignment (California) was a three-day drive from my home (Texas), so that's a no-brainer. I'm pleased to hear I can deduct a daily meal allowance for my trip, but is that only applicable to actual work days?



I'm also still a bit confused as to the mileage between my temporary home and the local workplaces... would ALL of my work-related travel while in California be deductible, or would I have to declare one of the 4 institutions I rotated through as a primary place of business and therefore not deduct it?



Fortunately, Texas doesn't have state income tax and my employer didn't list any state wages for California - so I'm stylin' there too.

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The first issue to determine whether the temporary job assignment was outside of the general vicinity of where you live. According to the IRS, this means that you can't be expected to drive to the workplace, and then return home, without sufficient rest or sleep. If your employer is providing you with a place to stay, then your job assignment is most likely outside the general vicinity of where you live.



When you have a temporary job that lasts for less than one year that is outside the general vicinity of where you live, lots of expenses become deductible. Traveling between your home and the temporary job site is deductible. Your un-reimbursed lodging is also deductible.



You can also deduct a "per-diem" rate for meals, which ranges from $34 to $50 per day, depending on the city. Per diem rates are available in IRS Publication 1542, available at www.irs.gov. Don't forget, per diem rates, like other business meals, are only 50% deductible.





With respect to paying state income taxes, you should look at your W-2 form, and see which state your employer listed by the state wages. If the state where you're working on a temporary basis is listed, you definitely need to file a return in that state. You'll also need to report that income on your home state's return, and then reduce your home state's tax liability by taxes paid to the other state.


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My employer sent me to another city to do a mini-fellowship and paid for most of my housing cost. I believe I can deduct my mileage driving from my home to and from the other city and also the portion of my housing that wasn't covered by my employer, particularly because it wasn't long enough to actually move (I actually maintained my residence in my home city). Can I deduct all the mileage related to work while in the "new" city, since my primary place of business was in my home city or do I have to designate one of the "new" hospitals as my primary place of business during my fellowship? Also, can I get away with not filing a state return where I did this mini-fellowship (4-months)?

Re: Re: Re: Re: Re: extended work travel?


I appreciate your interest in this subject. If you have more questions, however, I recommend that you stop in on our Tax Chat the first Wednesday of each month at 9 pm ET.



Here's the answer I think you're looking for. When you're involved with a temporary job assignment outside of the general vicinity of where you live, you're allowed to claim the daily per-diem rate for each day that you're away from home, even weekends. Only when you return home for a visit (for a weekend or for vacation) are the meals not deductible. Remember, the per-diem rate, like all other meals, are only 50% deductible.



So basically, my understanding of the rules is that you can deduct all of your mileage and all of your meals while away at a temporary job assignment.

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Replying to:


I appreciate the effort you put into this site, but you didn't answer my last two questions. Am I to interpret your answer as "yes", I can deduct all work related mileage while in california, without declaring one of the institutions there as a "primary" (non-deductible) place of business?



Is the daily meal allowance for my 4 months in California only applicable to woking days?


--- --- --- --- --- --- --- --- ---

Replying to:


According to the IRS, operating and maintaining a car when traveling away from home on business is deductible.

--- --- --- --- --- --- --- --- ---

Replying to:


Thanks for your response. My temporary assignment (California) was a three-day drive from my home (Texas), so that's a no-brainer. I'm pleased to hear I can deduct a daily meal allowance for my trip, but is that only applicable to actual work days?



I'm also still a bit confused as to the mileage between my temporary home and the local workplaces... would ALL of my work-related travel while in California be deductible, or would I have to declare one of the 4 institutions I rotated through as a primary place of business and therefore not deduct it?



Fortunately, Texas doesn't have state income tax and my employer didn't list any state wages for California - so I'm stylin' there too.

--- --- --- --- --- --- --- --- ---

Replying to:


The first issue to determine whether the temporary job assignment was outside of the general vicinity of where you live. According to the IRS, this means that you can't be expected to drive to the workplace, and then return home, without sufficient rest or sleep. If your employer is providing you with a place to stay, then your job assignment is most likely outside the general vicinity of where you live.



When you have a temporary job that lasts for less than one year that is outside the general vicinity of where you live, lots of expenses become deductible. Traveling between your home and the temporary job site is deductible. Your un-reimbursed lodging is also deductible.



You can also deduct a "per-diem" rate for meals, which ranges from $34 to $50 per day, depending on the city. Per diem rates are available in IRS Publication 1542, available at www.irs.gov. Don't forget, per diem rates, like other business meals, are only 50% deductible.





With respect to paying state income taxes, you should look at your W-2 form, and see which state your employer listed by the state wages. If the state where you're working on a temporary basis is listed, you definitely need to file a return in that state. You'll also need to report that income on your home state's return, and then reduce your home state's tax liability by taxes paid to the other state.


--- --- --- --- --- --- --- --- ---

Replying to:

My employer sent me to another city to do a mini-fellowship and paid for most of my housing cost. I believe I can deduct my mileage driving from my home to and from the other city and also the portion of my housing that wasn't covered by my employer, particularly because it wasn't long enough to actually move (I actually maintained my residence in my home city). Can I deduct all the mileage related to work while in the "new" city, since my primary place of business was in my home city or do I have to designate one of the "new" hospitals as my primary place of business during my fellowship? Also, can I get away with not filing a state return where I did this mini-fellowship (4-months)?

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