Pilot Guy,

With all due respect to you, let me set the record straight. You are correct that because you live in FL you owe no taxes to KY or OH. However, you’re confusing your possible state tax liability with a Federal tax question. I’ve been doing flight crew taxes for 30 years, and as much as I would like to say your “accountant” is right, they are NOT. Here are two examples from the IRS, (replace pilot for truck driver).


Tax Home:
To determine whether you are traveling away from home, you must first determine the location of your 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.

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.

The bottom line is, you can try to deduct anything you want, and as long as your not audited you’ll be fine. ( I’ve been audited twice and both times the IRS ended up owing me more money when they were finished ). I’ve gone over the “commuting question with them each time and it was made clear Flight Crews can not deduct commuting expenses.

Understand this is not an issue that’s going to send anyone to jail. If they disallow your deduction you’ll owe them some more money that’s it.