Have a Tax Question? Ask a Tax Expert
Generally such deduction is allowed if she is traveling away from home.
Generally, taxpayer's your tax home is a regular place of business or post of duty, regardless of where he/she maintains the family home. It includes the entire city or general area in which he/she business or work is located.
If the person has more than one place of work, consider the following when determining which one is the main place of business or work. -- The total time you ordinarily spend in each place. -- The level of your business activity in each place. -- Whether your income from each place is significant or insignificant.
So - assuming she has the regular place of business and she is traveling weekly to another business location - travel expenses are deductible.
Please see for reference the IRS publication 463 for details - http://www.irs.gov/pub/irs-pdf/p463.pdf
Let me know if you need any clarification.
If she spends 3 days at her regular place of business and travels weekly to another business location where she spends 2 days - means she has the main place of work - and - travel expenses are deductible.
She may deduct lodging expenses if she travel overnight and per diem.
If she rents apartment for personal use - that expenses may not be deductible as business expenses.
If she rents for business purposes - and total rent expenses is less than if she were living in the hotel for two days - rent expenses generally are deductible as lodging.
Dear Lev (ONLY).
If the company is