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How do I determine my "tax home" for independent contractor travel deduction purposes when I work 2 jobs, one as an independent contractor and the other as an employee?
Most of the year, I work as an employee (seasonal but working all months besides June and July), and this summer I'm taking a job as an independent contractor (while retaining my employment at the previous company, as a seasonal employee). After reading through this discussion, my understanding is that my travel expenses (reimbursed by my client, same as the other post) are tax deductible as long as the place I'm traveling to isn't considered my tax home. How do I determine my tax home in this situation? Is it still in my home state, since I am working as an employee there for 10 out of 12 months of the year? Or do I have multiple tax homes depending on the income source?
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‎April 13, 2025
9:09 AM