Originally Posted by
PILOTGUY
That is absolutely not true. If that was the case, EVERY airline would be in the ringer for not deducting from our checks properly. I may be based in CVG, but FL is where I live. That is where I pay taxes and my income tax reflects such, and H&R Block has been doing them the entire time I have had this job.
Not counting when you are flying, if you spend OVER half of the year at another residence (crashpad, rental, etc) out of your "home" state, then that would be considered your tax-home.
Companies are not liable for paying an individual's personal tax liabilities beyond making deductions from gross pay according to tax tables and witholding claims made by the employee.
The point you are making seems irrelevant to the discussion of crash pad deductibility. Your "tax home" is in Florida. You are taxed in Florida. Your "tax home" for federal income tax purposes is in Florida.
Nevermind...I see someone just beat me to it.
And yes, one can deduct anything one wants. The problem lies in civil and potential criminal penalties that can be assessed when/if the IRS catches that individual.
I don't see how one can argue with an IRS publication that clearly defines the issue. This is the internet though.