Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Do you have a home office/use your home address for your business? Self-employed taxpayers, with no regular place of work, can deduct mileage to temporary work locations.
Some people have workplaces that are divided among several places. In such cases, the IRS expects you to choose one as your work home based on several criteria:
- How much time you spend in each place.
- How much work you actually do in each place.
- How much money you make in each place.
Of these, the IRS says time spent in each place is the most important.
If you work at home or travel to assignments directly from home, without a fixed workplace, your tax home may well be your actual home.
If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of the distance. If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.
See chart (Figure B) and pages 12-13 from Publication 463.
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