Business Deductions
- Amortization
- Business Losses and Net Operating Losses
- Car and Truck Expenses
- Day-Care Services
- Depreciating Business Property
- Depreciating Your Car
- Domestic Production Activities Deduction
- Health Insurance Deduction
- Home Office Deduction
- Meal and Entertainment Expenses
- Organizational Costs and Start-up Costs
- Qualified Plan Awards
- Schedule C Expenses
- Section 197 Intangibles
- Should You Sell or Trade in Your Car?
- Start-up Costs
- Travel Expenses
More Tax Topics
- Business Structures
- Hiring Workers
- Retirement
- Top Tax Myths
- Per Diem Rates - IRS Publication 1542 Oct 2011 for Travel Within the Continental U.S (for employers who pay a per diem allowance to employees)
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Need Some Deductions for 2011?
Don't overlook these!
Updated for 2011
Travel Expenses
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Temporary Work Locations and Commuting Costs
Whether you may deduct commuting expenses to a temporary work place depends on:
- The location of the temporary work place, and
- Whether you have:
- a regular place of business, or
- a home office that is your principal place of business.
Regular Place of Business:
If you have a regular place of business outside your home, OR a home office that is your principal place of business:
- You may deduct commuting costs between your home and the temporary work location regardless of where the temporary location is.
No regular place of business:
If you have no regular place of business and you normally work at several locations INSIDE the metropolitan area where your live:
- You may deduct commuting costs only to temporary locations outside the metropolitan area where you live (not inside your metropolitan area).
If you have no regular place of business, and all your jobs are OUTSIDE the metropolitan area where you live:
- No commuting costs are deductible.
What is a Temporary Work Place?
The one-year or less rule:
- The IRS says, if the period of employment is expected to last, and actually does last, one year or less, it is a temporary work place. Commuting expenses between your hotel and place of employment are deductible.
Next:
Travel Expenses: Temporary Work Location-Example; What if Your Expectations for the Length of Time to Work Changes? Professionals Traveling to Clients' Sites
Related Links
- Domestic Per Diem Rates
- What Are Travel Expenses?
- Who May Deduct Travel Expenses?
- Items Included in Travel Expenses
- Tax Terms You Need to Know-Ordinary and Necessary Expenses
- Tax Terms You Need to Know-Tax Home Defined
- Tax Terms You Need to Know-Tax Home Example
- Tax Terms You Need to Know-Transient and Away From Home Test
- Personal Expenses
- Expenses of a Spouse, Dependent, or Other Individual
- Entertainment Expenses of Non-Employees
- Entertainment Expenses of Non-Employees-Example
- Employee Travel Expenses
- Employer Error Reporting Travel Expense Reimbursement on Form W-2
- Employee Accountable Plan
- Commuting Costs
- When You May Deduct Commuting Costs
- Business Conventions and Seminars
- Investment Conventions
- Video Tapes Received at a Business Discussion
- IRS Meal Allowance
- If Employer is a Relative
- Daily Meal Allowance Amount
- Travel Expense Records You Must Keep
- Transportation Industry Workers
- Claiming the IRS Meal Allowance
- Travel By Cruise Ship
- Business-Vacation Trips Inside the U.S.
- Business-Vacation Trips Outside the U.S.
Copyright © 2008-2012 Larry Villano. All rights reserved.