My "new" job has me work 75% from home, but requires me to work 25% from employer's plant over 300 miles away... that amounts to 1 week per month. Can I deduct mileage?Can I deduct lodging expense for that 1 week a month?I provide my own work phone for the 75% from home, is that deductible business expense to?Tim in Washington
State/Country relating to question: Washington
Tried to decipher IRS booklets... they are straight forward about temporary work away from home, but it is unclear when the "temporary" is ongoing to the same place, but less than 50% duty cycle.
Hello I am a licensed attorney here to help you with your question, please review my response and do not hesitate to ask for clarification.
Your expenses must have been required for you to carry out the job for which you were hired and must be what the IRS calls "ordinary and necessary." This means the item or service is common and accepted in your line of work and is appropriate and helpful to your job.
Deductible local transportation expenses include the ordinary and necessary expenses of going from one workplace (away from the residence) to another. If you have an office in your home that you use as your principal place of business for your employer, you may deduct the cost of traveling between your home office and work places associated with your employment. Refer to Topic 509 for information on home offices. You may deduct the cost of going between your residence and a temporary work location outside of the metropolitan area where you live and normally work
You must itemize your tax return to claim these expenses.
Okay... I was already 99.9% sure about the mileage deduction... and about 80% sure on the work phone expense. But it is the lodging expense for that week that has me wondering...can I define that 1 week a month, which is ongoing and indefinite, as a "temporary" work location and therefore deduct it?
My tax home is clearly my 75% work-at-home residence location.
10 years experience
Something goofed with the reply button and it posted my reply with clarifying questions, but also blasted through to "Accept" which closed the conversation/ticket. So again:
I was already 99.9% sure about the mileage deduction... and about 80% sure on the work phone expense.
But it is the lodging expense for that week that has me wondering...can I define that 1 week a month, which is an ongoing and indefinite arrangement, as a "temporary" work location and therefore deduct it?
Under IRS regulations you can deduct the unreimbursed portions of your lodging, SEE PUBLICATION 529
You can deduct only unreimbursed employee expenses that are:
Paid or incurred during your Tax Year,
For carrying on your trade or business of being an employee, and
Ordinary and necessary.
An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.
Relist: Incomplete answer.
If it is a regular part of your business, and employement you may deduct the cost of going between your residence and a temporary work location outside of the metropolitan area where you live and normally work. If you have one or more regular work locations away from your residence, you may also deduct the cost of going between your residence and a temporary work location within your metropolitan are