Sorry, the IRS does not agree. The very first sentence says "travel away from home". The IRS says that where you work is your tax home. If you live in Seattle and commute to Chicago because you can hold a Captain bid there, then Chicago is your tax home. You can't deduct living expenses in Chicago, or your costs commuting between Seattle and Chicago. Of course, if you have a trip that lays over in Seattle, then you can deduct your per diem expenses in Seattle.

Joe

A person may choose any state they wish for tax purposes as long as they can prove residence.

You can live where ever you want, the IRS considers your base as your tax home. Your house with the wife and kids is a second, vacation home but you're not renting it out.

I admit defeat on this topic, though we all probably agree these expenses SHOULD be dedutible. I'll read the whole publication before I start typing next time. I will continue researching the subject, but I think I've exhausted all resources with no contrary information.

But I pay taxes in my home state where my family live in our house and commute to another state to work, is still my work state is my tax state eventhough I pay taxes where I live?
Thanks for everyone's input.

I agree with what you're saying. If you read the full publication I posted, it specifically says you cannot deduct lodging or meals if you work other than the place you live if your assignment is permanent (over a year). The DOT may have an exception, but I cannot find it. Let me reiterate, I completely believe you SHOULD be able to deduct a crashpad/ hotel room, but apparently the IRS only allows businessmen in private jets to deduct those things.

For state income tax purposes only, pilots pay state income taxes where you live, not necessarily where you work. Many states have tried to tax pilots, but the courts have held that if at least half your flight time is outside the state where you work, that the state where you live is the state that gets to tax you. That is one reason so many pilots live in Florida or Nevada or other low or no income tax states. A stock broker that lives in New Jersey and works in New York has a problem.

However, some states such as California and Alaska, can and do charge State disability tax to out of state workers. Of course, if you become disabled, you can collect disability from the state where you worked.

A government has absolutely no problem enforcing mutually contradictory laws.

Joe

I would like to expand on this.

If your assignment is temporary you can deduct the meals and lodging.

Temporary is determined by two things:
1) Length of the assignment, generally accepted as being less than one year.
2) An end date that is scheduled in advance. This last part is what trips up many pilots. You may say I'm just going to take this bid to JFK until I can hold the 767 in Dallas, but there is no advance schedule for when you will get it. So even if you get it in six months, the IRS will say that your assignment was "indefinite". For IRS purposes, indefinite and permanent are the same thing.

Even for a temporary assignment you can't deduct the costs (such as occasionally having to buy a ticket) of actually getting from your home to your workplace.

Joe

Did you actually read the publication you posted? Next paragraph is a clipping from your link

Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants. You return to Chicago every weekend. You may not deduct any of your travel, meals, or lodging in Milwaukee because that is your tax home. Your travel on weekends to your family home in Chicago is not for your work, so these expenses are also not deductible


So, if you get audited-you will be paying taxes and penalties associated with deducting your crashpad expenses.

IF you want to deduct some of your expenses, THEN, create/find a job that you work while you are at home (your residence). Your TAX HOME is still going to be where you make the majority of your income (e.g place your crashpad is located). So, when you leave your TAX HOME for the purposes of working at your residence, you can now deduct the travel to/from your crashpad as well as the expenses associated at your residence. E.G. for every day you work at your residence, can deduct the standard per diem or actual expenses.

What you can't do is claim per diem for sitting reserve in the crashpad.


Well, you can do anything you want, just might wind up with some adverse consequences. More than 1 pilot has tried the whole taxes are illegal so I'm not paying any. And, more than 1 pilot has tried claiming residency away from their true legal residence to avoid state taxes.

(Hint-if you are claiming you live somewhere else, then don't have your name on the deed, don't be president of the HOA, etc.)

Your pyramid MLM schemes aren't welcomed here. Go away.