Have a Tax Question? Ask a Tax Expert
To determine whether you are traveling away from home, you must first determine the location of your tax home.Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.
If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live.
That is VERY important to have a tax home.
If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home.
So if your tax home is in your mother's home where you regularly live - then travel expenses might be deductible.
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 1 year or less.
Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.