Originally Posted by
LumberJack
I went through initial training with Delta last year. Is the time spent there treated the same as if I were on a trip?
Put another way, was each stretch of 4 or 5 days in ATL the same as if I were on a 4 or 5 day trip?
Normally I would say yes, but since they took GA income tax, I'm not entirely sure how the IRS treats this scenario.
Most important question: Are you based in ATL?
Everyone is based in ATL for initial (at least according to IRS/Delta/Georgia).
After that, if you do training there but are based in DTW say, then it's per diem tax deductible as if you were on a trip.
If you are based in ATL, (even if you commute) then the IRS does not let you deduct ATL training events
If you live somewhere else, you should be able to file a "nonresident" Georgia tax return and get the money back that was withheld if it's worth your effort is another subject.