Originally Posted by
illini90
Thanks for the input! I'm not trying to claim a state I don't live in to save on taxes, I am just curious on the IRS definition of a Tax Home, as stated in their regs. If it's where I live, then I can deduct commuting. If it's ATL, then I can't. Unfortunately, you can read it either way, so I was hoping somebody had some experience with it. You can call the IRS, but I don't think you can email them. I suppose that's so they can't be held to one advisor's interpretation of the rule. It would be nice to actually have something chiseled in stone (or email) from them.
You might want to read the IRS advisory circular on the topic. The circular also lists things that impact the "tax home" rules, like second jobs.
Publication 463 (2013), Travel, Entertainment, Gift, and Car Expenses
Tax Home Different From Family Home
If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. You also cannot deduct the cost of meals and lodging while at your tax home. See
Example 1 , later.
If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See
Example 2 , later.
Example 1.
You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in Phoenix. At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. This is because Phoenix is your tax home.