Temporary assignments must also be made by the company and may not have been your choice. So if you bid a certain city you cannot deduct any of those expenses even if you are only temporarily there. You must actually be assigned that temporary duty by the company without you actually bidding or asking for it, and then it is only deductible if you reasonalbly expect that it will be less than one year.

Commuter Tax
 

California is very hard core about this. I have been sent Audit letters twice by the state (LAX commuter) and DAL has a special form letter that is signed that you send back with your audit notice - it has special part that you do not do the majority of your flying within the state.

Dang right you don't. Our Alaska joint venture makes sure of that!

I believe NJ levies a tax of some type against you even if you are a commuter living elsewhere. They'll get their money. I'm 95% sure I paid it when I was living in ATL and based in EWR 6 years ago.

:confused: So, if you maintain a crashpad in your base which is in a state with income tax and you live in a state without income tax, you still have to pay the first state? That sucks.

My understanding is no if you just have a crashpad spot in base, you are simply based there and do not live there. Thus, no income tax.


If you mean by running a crashpad, I do not know how that would apply.

Public Law 91-569
 

"No part of the compensation paid by any air carrier to an employee who performs his regularly assigned duties as such an employee on an aircraft in more than one State shall be withheld for income tax purposes pursuant to the laws of any State or subdivision thereof other than the State or subdivision wherein more than 50 per centum of the compensation paid by the carrier to such employee is earned: Provided, however^ That if the employee did not earn more than 50 per centum of his compensation from said carrier in any one State or subdivision thereof during the preceding calendar year, then withholding shall be required only for the State or subdivision of the employee's residence......"

Page:United States Statutes at Large Volume 84 Part 2.djvu/172 - Wikisource

But then when you are furloughed and apply for unemployment, you file through the state you are based in, not declared residence. I thought that was odd.

Actually not, everything revolves around your domicile. Worker's comp, unemployment, etc are based on where you live and pay taxes.

So if I live in Texas but my base is JFK, do I need to pay NY state income tax? From what I understand, I'll only be there periodically. With the low income, paying NY state tax would suck.