2106 expenses

[TAXMAN]

TP works for a rigging company based in large metro area. 200 + miles from his residense.TP sets up cranes and operates them. Co sent him to another city to work crane for airport construction. Site is 90 miles from his home. He worked there 131 days. Co then sent him to another site 120 miles from home. worked there 6 days. TP currently on unemployment due to no work from Co.

Question is could this be considered temporary? Rest of family resides in residence.

Saw 2010 return where he worked 180 days for same employer at airport site. Preparer said less than 250 days and called it Temporary and deducted miles from residence to that site.

I read and read and cannot come to a formal conclusion. What do you think? Temporay or not?

[Kea]

(If I remember correctly!) - The criteria is if the job is EXPECTED to last less than one year & ACTUALLY does last less than 1 year. Sounds like the guy meets the 2nd test. Was the job expected to last less than one year when he started it?

[kcjenkins]

In order to be considered a temp assignment 'away from his tax home' you first must determine his tax home. Jobs outside that area can be temp assignments if expected to last less than a year. Jobs inside the tax home area are not, regardless. Has nothing to do with distance from his physical home.