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pattiace3
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

 
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Accepted Solutions
MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

This is from the IRS website and may apply to you. It's called a "temporary assignment or job." It's a lengthy answer, but may prove very helpful if it fits your situation. It would allow you to claim your living expenses in the temporary area, not just travel to and from.

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each work day.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t 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.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.
The following examples illustrate whether an assignment or job is temporary or indefinite.

Example 1.(p4)

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.
You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.
If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.



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8 Replies
MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

Was this a move leaving your old house behind or did you retain your old house/apartment? In other words, was this a move to a new job or a temporary assignment for your existing job?
pattiace3
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

This was not a permanent move.  it was a temporary job, from which I returned home when done
pattiace3
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

it was a new job I took on after retiring from my permanent job
MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

OK, thanks.  I might revise the answer below.
pattiace3
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

We were initially told we would have to pay transportation to & from the job & were provided employee housing in which we had room & board deducted from pay.  Does this make a difference?
MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

Those were the expenses I was going for. When you say deducted from pay, if you made $30,000 in 5 months time, but they deducted $5000 for room & board, would you be W-2'd for $25,000? If that's the case, the room & board wouldn't be deductible.
If your pay was normally $25,000 and they W-2d you for $30,000 after "they paid" the expenses, you can deduct the expenses.
Either way, unreimbursed expenses that are common at home become deductible travel expenses -- room, board, laundry. tolls, parking, taxis. Also, consider weekend trips back home to visit friends and family. Thanks.
MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

This is from the IRS website and may apply to you. It's called a "temporary assignment or job." It's a lengthy answer, but may prove very helpful if it fits your situation. It would allow you to claim your living expenses in the temporary area, not just travel to and from.

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each work day.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t 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.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.
The following examples illustrate whether an assignment or job is temporary or indefinite.

Example 1.(p4)

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.
You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.
If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.



MichaelDC
New Member

Can i deduct airfare, trip insurance & luggage fees to travel to a job out of state? I worked for 5 months and this is not for self employment

Yes, you can. If theses were unreimbursed travel expenses for your job, you can follow the info below. They are an itemized deduction subject to a 2% AGI floor, so they may or may not help you.

Please feel free to post any additional details or questions in the comment section.

https://ttlc.intuit.com/replies/4800418


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