{"id":1645,"date":"2018-07-27T13:32:30","date_gmt":"2018-07-27T13:32:30","guid":{"rendered":"https:\/\/wcginc.com\/?p=1645"},"modified":"2026-01-26T16:37:20","modified_gmt":"2026-01-26T16:37:20","slug":"what-is-my-tax-home","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/what-is-my-tax-home\/","title":{"rendered":"What is My Tax Home"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5b87d6b600\" class=\" wd-rs-68b5b87d6b600 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Your <b>tax home<\/b> is generally where you work most and where your main business or job is located; commuting to it is not deductible.<\/li>\n<li><b>Multi-state workers<\/b> may owe taxes in both the work state and the home state, though tax credits or reciprocity agreements may reduce double taxation.<\/li>\n<li><b>Temporary work locations<\/b> (less than one year) allow deduction of travel, lodging, and meals; indefinite assignments do not.<\/li>\n<li><b>Home office rules<\/b>: Administrative work from home can support deductions if within 50 miles of your tax home and primary work is performed elsewhere.<\/li>\n<li><b>Business owners in multiple states<\/b> use <b>apportionment<\/b> (revenue, property, payroll) to allocate income and expenses correctly.<\/li>\n<li><b>Travel and business expenses<\/b> are deductible only if the tax home and work location rules are satisfied, as seen in Barrett and Bigdeli Tax Court cases.<\/li>\n<li><b>Foreign earned income exclusion<\/b> requires a tax home abroad; qualification can be via the <b>physical presence test<\/b> or <b>bona fide residency<\/b>, with family ties affecting the latter.<\/li>\n<li><b>The 50-mile rule<\/b> and other IRS guidance help determine when home office expenses or travel can be considered deductible.<\/li>\n<li><b>Multi-location work<\/b>: Your tax home is where you spend the most time, perform key tasks, and earn most of your income.<\/li>\n<\/ul>\n<\/div>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-67334555787cf\" class=\" wd-rs-67334555787cf wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>We often get the question What is my tax home? It is a tricky question\u2026 and it is one that a lot of taxpayers are very interested in since your tax home is where you will generally pay taxes and commuting to your tax home is not deductible. There are three primary applications of the tax home definition and location.<\/p>\n<p>Those people living in one taxing jurisdiction (let\u2019s say a state), working in another and commuting back and forth. A great example is someone living in Pennsylvania and taking the train to New Jersey. Or Kansas City which straddles both Kansas and Missouri. There are several examples of this especially in congested areas where cities are bumping into each other such as Chicago, IL and Milwaukee, WI. Or, Washington, DC Bethesda, MD and Arlington, VA. Luckily many of these areas have some sort of tax treaty or reciprocity in place.<\/p>\n<p>A business owner who has a home office where he or she does a lot of work, but also a singular client where on site work is being done in another taxing jurisdiction. This is very similar to the above examples of cities bumping into each other across state boarders, but with one big difference- work is being done in both places. Now what? We\u2019ll talk about this too.<\/p>\n<p>The last example is for expats which is short of expatriates. Those U.S. citizens working abroad but with significant family ties to the United States. Physical presence test will trump the family ties in the U.S., but those trying to claim the foreign earned income exclusion based on bona fide residency have trouble combing their tax home with their \u201cabode.\u201d<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-67334563645fd\" class=\" wd-rs-67334563645fd wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Tax_Home_Wages\"><\/span>Tax Home Wages<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>With our first tax home application above, many people will have taxes withheld and have a tax obligation to the location you performed your labor. For example, you live in Bethesda but commute to Washington. In the absence of a tax treaty or agreement between these two states, you would pay taxes in the District of Columbia as a non-resident although you live in Maryland. A lot of these scenarios have tax agreements in place such that the District of Columbia (in this example) would honor the taxes paid in Maryland, and would not require a non-resident tax return.<\/p>\n<p>Other scenarios are not as nice. For example, if a tax agreement did not exist between two neighboring states, each state fights to tax the dollars earned. Let\u2019s say you lived in New York City but commute to Massachusetts each week. Massachusetts would rightfully tax your wages earned there, and you would probably have to a file a non-resident Massachusetts tax return.<\/p>\n<p>But what about New York? New York would also tax those wages, but would give you a tax credit for the taxes paid to Massachusetts. So in general you cannot create tax arbitrage by living in a high income tax state while working in a lower income tax state. This is a huge generalization- each state is different, and how each state handles other states is also unique.<\/p>\n<p>One of the best ways to illustrate the issue is a quick review of a recent Tax Court case,\u00a0<a href=\"https:\/\/www.leagle.com\/decision\/intco20171002z10\" target=\"_blank\" rel=\"noopener\">Barrett v. Commissioner, Tax Court Memo 2017-195<\/a>. Barret was a video producer in Las Vegas, Nevada. His employer constructed offices in Washington, D.C., which required Barrett to travel to and from several times a year. His average stay in Washington was about two weeks.<\/p>\n<p>Barrett claimed about $55,000 in travel expenses and the IRS challenged arguing that his tax home was in Washington and not Las Vegas. However, the Tax Court disagreed with the IRS because Barrett proved that he did substantial work for his employer in Las Vegas in addition to the work in Washington. As such, his tax home was considered Las Vegas and not Washington.<\/p>\n<p>This allowed him to deduct his travel expenses including lodging and meals since he was not commuting to his tax home. A win for Barrett. But\u2026 he eventually lost since he could not substantiate his expenses. So while he was allowed to deduct associated expenses, his recordkeeping was shoddy.<\/p>\n<p>There are other exceptions such as a temporary duty assignment or work location, where you travel to another place for an overall period that is under a year. Your travel expenses back and forth, lodging and meals are deductible since the work location is temporary. You must be able to demonstrate that the period away from your tax home was defined as being less than a year from the onset of the assignment; in other words, you technically cannot simply look back and show that it was under a year and therefore it is temporary. The IRS and the tax code would consider that an indefinite period of time negating your deductions.<\/p>\n<p>As a side note, Barrett deducted these on Form 2106 as a miscellaneous deduction subject to the 2% adjusted gross income threshold. With the Tax Cuts and Jobs Act of 2017, these deductions are no longer allowed.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733456df28a4\" class=\" wd-rs-6733456df28a4 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Tax_Home_Business_Incomes\"><\/span>Tax Home Business Incomes<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>So now you understand the basic landscape, let\u2019s shift gears to the business owner who works in multiple states. In multi-state scenarios, the word apportionment is used. Three primary factors are used to chop up the income and expenses between states, and they are revenue, property and payroll.<\/p>\n<p>Property and payroll is fairly straightforward. Revenue can also be straightforward for service providers, but it can be a challenge for some since we live in an ecommerce world with fulfillment centers and other oddities. Where a sale occurs is something states and other taxing jurisdictions go around and around on. Cities really get worked up on this when it comes to the collection of sales tax. This blog post is about income tax, but you can easily see how it could translate into a sales tax issue as well.<\/p>\n<p>The recent United States Supreme Court case involving Wayfair has opened the door to allow states to collect sales tax on interstate commerce. This will only help bolster the attempt to collect an income tax as well. Here about that case in our blog post here-<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;4\/12&#8243;][vc_single_image image=&#8221;44295&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; parallax_scroll=&#8221;no&#8221; woodmart_inline=&#8221;no&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;8\/12&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-681460f99bd54\" class=\" wd-rs-681460f99bd54 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\">South Dakota V. Wayfair<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn about sales tax nexus, substantial nexus, and bright line thresholds defined by states.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31c4f0b8f2e\" class=\"  wd-button-wrapper text-left\"><a href=\"https:\/\/wcginc.com\/blog\/sales-tax-update-south-dakota-v-wayfair\/\" title=\"\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Learn More<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733457886275\" class=\" wd-rs-6733457886275 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>We field a lot of questions where the business owner wants to form a business in Nevada yet reside and do all the work in California in an attempt to avoid California income taxes. You can probably get away with it, but it is not correct. If it were that easy, every company from Apple to Google to Microsoft would be formed in Nevada. Shockingly, they are not because this does not avoid local income taxes.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733457ead755\" class=\" wd-rs-6733457ead755 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Tax_Home_Business_Expenses\"><\/span>Tax Home Business Expenses<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Another variant of the tax home issue for business income is the deduction of business expenses. We have yet another Tax Court case that is eerily similar to the Barrett case above. In\u00a0<a href=\"https:\/\/wcginc.com\/wp-content\/uploads\/2024\/10\/TCMemo-2013-148-Bigdeli.pdf\" target=\"_blank\" rel=\"noopener\">Bigdeli v. Commissioner, Tax Court Memo 2013-148<\/a><strong>,<\/strong>\u00a0the taxpayer was an oral surgeon living in Pennsylvania who traveled 130 miles to New York where he worked at a dentist office.<\/p>\n<p>His personal home was Pennsylvania and his tax home was New York. His $55,950 in travel expenses for the two years in question were disallowed because a) they were personal non-deductible commuting expenses and b) his work location and subsequent tax home did not meet the temporary work location rules.<\/p>\n<p>What if Bigdeli had a home office where he performed administrative functions in addition to his primary work functions outside the home? No dice.<\/p>\n<p>There is a derived 50 mile radius rule. It is derived from IRC Section 162(h) which defines the local area for state legislators as 50 miles. The federal government defines metropolitan area for IRS employees as 50 miles from an IRS office as detailed in the\u00a0<a href=\"https:\/\/www.irs.gov\/irm\/part6\/irm_06-550-001\" target=\"_blank\" rel=\"noopener\">Internal Revenue Manual 6.550.1.1.7<\/a>\u00a0(revised December 2009). There are other references to 50 miles, so it is a good rule of thumb to use.<\/p>\n<p>How does the 50 mile rule factor into your home office world? To eliminate commuting using an administrative home office argument, your home office must be within 50 miles of your tax home. This is per Revenue Rulings 99-7 and 93-86, including\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-wd\/0027047.pdf\" target=\"_blank\" rel=\"noopener\">Chief Counsel Advice 200027047<\/a>\u00a0(CCA\u2019s are the IRS\u2019s own attorneys\u2019 recommendation and interpretations).<\/p>\n<p><strong>Some caution here!<\/strong>\u00a0This is an administrative home office argument\u2026 where you primarily do your work outside the home and regularly and exclusively use a space in your home for administrative duties such as accounting, speaking to your attorney, invoicing, reviewing contracts, etc.<\/p>\n<p>If you perform your primary work functions in both your home office and a work location outside the home, then your tax home will be the location where you spend the most time, perform the most critical functions and earn the most revenue. This is referenced in\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-wd\/0020055.pdf\" target=\"_blank\" rel=\"noopener\">Chief Counsel Advice 200020055<\/a>\u00a0which refers to Revenue Ruling 93-86 and 75-432, plus Markey v. Commissioner, 490 F.2d 1249 (6<sup>th<\/sup>\u00a0Circuit 1974). Yeah, some old references but current tax law.<\/p>\n<p>So, if you want to deduct travel, lodging and meals expenses associated with multiple work locations, either a) have your home office be within 50 miles of your tax home, b) do the most work in your home office with the outside the home work being secondary or c) have the assignment be temporary (under one year in duration).<\/p>\n<p>How about having a W-2 job in Worcester, MA and running a business in New York City? In\u00a0<a href=\"https:\/\/www.leagle.com\/decision\/195134816aptc3321307\" target=\"_blank\" rel=\"noopener\">Sherman v. Commissioner from 1951<\/a><strong>,<\/strong>\u00a0the Tax Court ruled that Worcester was Sherman\u2019s tax home and the expenses of travel, lodging and meals associated with his secondary business in New York City were deductible. Win for the taxpayer!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673345851f7db\" class=\" wd-rs-673345851f7db wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Tax_Home_Foreign_Earned_Income_Exclusion\"><\/span>Tax Home Foreign Earned Income Exclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>When considering foreign earned income exclusion, the location of your tax home is straightforward. For most taxpayers the tax home will be the location where the work is being performed, and in terms of the foreign earned income exclusion the tax home must be outside the United States. There are two ways to qualify for the foreign earned income exclusion.<\/p>\n<p>The first is physical presence test. This is easy. You simply demonstrate that you were outside the United States for 330 out of a rolling 365 days and that your income was earned while away. Boom, done!<\/p>\n<p>The second is bona fide residency. This is more difficult since it is more qualitative rather than quantitative. Taxpayers attempt to use bona fide residency when they cannot piece together the 330 days out of a rolling 365 day period. In a roundabout way, taxpayers are saying they are residents of a foreign country by their actions and not a numerical number of days.<\/p>\n<p>The problem comes up when the taxpayer has immediate family that resides in the United States, including other connections such as driver\u2019s license, voter card, etc. The Tax Court has used the term abode to refer to a domestic location and tax home to refer to a vocational location. If both of these are outside the United States, a taxpayer will generally qualify for the foreign earned income exclusion. But if it is determined that the abode is in the United States, the taxpayer can only rely on the physical presence test as a way to qualify for the exclusion.<\/p>\n<p>More on this narrow issue including an IRS memorandum here-<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;4\/12&#8243;][vc_single_image image=&#8221;44014&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; parallax_scroll=&#8221;no&#8221; woodmart_inline=&#8221;no&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;8\/12&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-688f08924fcd7\" class=\" wd-rs-688f08924fcd7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\">FEIE Abode Defined<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn about foreign earned income exclusion, tax home rules, and special considerations.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31c4f0b9008\" class=\"  wd-button-wrapper text-left\"><a href=\"\/kb\/what-is-a-tax-home-or-abode-and-how-do-they-relate-to-each-other\/\" title=\"\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Learn More<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5b8afbda60\" class=\" wd-rs-68b5b8afbda60 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_a_tax_home\"><\/span>What is a tax home?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It\u2019s generally the main location where you work or conduct business.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_I_deduct_commuting_expenses_to_my_tax_home\"><\/span>Can I deduct commuting expenses to my tax home?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, commuting to your tax home is not deductible.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Are_travel_and_lodging_expenses_deductible_for_temporary_work\"><\/span>Are travel and lodging expenses deductible for temporary work?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if the assignment is under one year and properly documented.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_does_a_home_office_affect_my_tax_home\"><\/span>How does a home office affect my tax home?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Administrative tasks from a home office within 50 miles can support deductions if primary work occurs elsewhere.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_happens_if_I_work_in_multiple_states\"><\/span>What happens if I work in multiple states?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Income and expenses may need to be apportioned based on revenue, property, and payroll.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_foreign_income_be_excluded_from_US_taxes\"><\/span>Can foreign income be excluded from U.S. taxes?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if your tax home is abroad and you meet the physical presence or bona fide residency tests.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_family_ties_affect_foreign_earned_income_exclusion\"><\/span>Do family ties affect foreign earned income exclusion?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, strong family ties in the U.S. can limit eligibility for bona fide residency.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_50-mile_rule\"><\/span>What is the 50-mile rule?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>IRS guidance often treats work within 50 miles of your tax home as local, limiting deductible travel expenses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_is_tax_home_determined_for_business_owners\"><\/span>How is tax home determined for business owners?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It\u2019s where most work is done, revenue is earned, and critical business functions occur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Are_there_exceptions_to_tax_home_rules\"><\/span>Are there exceptions to tax home rules?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, temporary assignments, multi-location work, and certain administrative home offices can allow deductions.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; 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