Originally Posted by
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It’s very different, because in a DH, you are being repositioned from your base for the purposes of work. PS travel to work would be a taxable benefit (as imputed income) just the same way a paid transit pass would be, because it is enables you to get to your normal place of work. Your company may not have been compliant, or they might have paid the tax, but it isn’t the same as a DH first leg.
It depends where you are actually based. If you are home based, then everything is company travel to your duty assignment. If you are based someplace and provided positive space travel on your own airline it would be imputed income. If your company is buying you a real ticket on any airline to go to work and you are Home Based there is no imputed income.
If your airline is giving you positive space and showing a DH on your schedule for FTDT purposes, then you are not getting imputed income and it is part of your duty day.
If you are not home based, and your company provides positive space travel to your domicile on your own carrier (or affiliate) it is imputed income. If they are buying you a ticket from home to your domicile on another carrier, it could also be imputed income. At that point it would depend how they record the travel; if they show it as part of your duty day, no imputed income.... if not, pay up.
Clear as mud?