Independent contractor home office deduction11/14/2023 If the assignment changes so that the expected duration is more than a year, travel between home and the workplace is now considered commuting and no longer deductible. If the temporary workplace is within that metro area, driving from home to work is considered commuting and is not deductible. If a worker has no principal place of business, travel expenses between home and the workplace are only deductible if the temporary workplace is outside of the metro area where the worker lives. To be deductible, the worker must have a principal place of business, which could be a home office or another regular workplace. Travel expenses between home and a temporary workplace may be deductible. Special rules apply for deducting travel expenses to temporary workplaces.Ī temporary workplace is defined as a place where a work assignment is expected to last less than a year, and actually does last less than a year. ![]() The principal place of business can be dicey to define for someone who works outside of the home on a temporary basis, as Deborah Louise Biegalski discovered in a recent tax court case. This includes trips to the post office or to a client’s place of business. Therefore, any business-related travel will be deductible.
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