Originally Posted by Twin Wasp

There's a list in the contract of 80 some airports that are considered gateways. Normally it is an airport close to your residence. Pilots living internationally pick one in the US. They can try to work the system and say "It's cheaper to buy me a ticket Bangkok to Hong Kong and I'll ride flight 123 to ANC than buy my MIA-ANC ticket."

In the eyes of the IRS people live where they work. Therefore if you are somewhere else and need a ride to work it's a benefit. Same thing with hotels in base. In the eyes of the IRS why do you need a hotel where you live? So it's subject to being taxed.