My wife is a retired federal annuitant who now works as a contractor for the Feds. She isn't full time and either works at home or in the office. Due to the distance between our home and her office (about 115 miles), working in the office results in out of pocket expenses such as hotels, mileage/gas, meals, etc. She receives no benefits such as sick leave, health insurance, vacation leave, per diem, etc. So does this situation qualify the out of pocket costs to be legitimate work expense deductions?
