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Why is a domicile the tax home for pilot or flight attendant?
A commute to work is not tax deductible except for cases where one is considered to be on a temporary assignment. You can read more about temporary assignments in IRS Publication 463. Commuting distance does not factor into this. It doesn't matter if you commute across town or across the country. Pilots and flight attendants often commute long distances, but typically their base (or domicile) is their tax home.
From Publication 463, the following is true of a tax home:
"Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located."
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