Domiciles and tax homes for flight crews

Categories

Per Diem Questions

*	Who is most likely to benefit from the per diem deduction?

*	What does itemizing have to do with the per diem deduction for pilots and flight attendants?

*	What is a tax home for pilots and flight attendants?

*	What is the most productive way to build income with per diem in mind?

*	Can pilot job search expenses be deducted?

*	How significant is a pilot or flight attendant per diem deduction?

*	Why is a domicile the tax home for pilot or flight attendant?

*	Can pilots or flight attendants write off meal expenses for day trips?

*	Why can pilots and flight attendants not enter day trips into the per diem calculator?

*	What are common airline pilot tax deductions?

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."

Useful Links

Tax board discussion about commuting

Tax home from Publication 463

user_agreement___demos___contact us___faqs___articles

affiliates___airport codes___help___Archived TurboTax Guide___Archived TaxCut Guide

aviation tax business, pilot upside down, irs shaking money pile, money handed through computer, uncle sam giving money to airline pilot