Business use of home

[Banter]

I worked for ATX for 10 years, so I always do my taxes. (but I'm no tax professional, I just managed software teams!) I left ATX in early 2007 and work for a company that is 300+ miles away.

I work from home for this company but they have allocated office space for me for those occasions where I travel to the home office. I usually go there to keep networked with people, go to team building exercises, on-site training, focused planning sessions, etc... For 2007 I was there over half the time. For 2008 I was there less than half the time.

The question is, can I deduct the mileage, tolls and hotel fees that I did not get reimbursed for? In the last half of 2008 they started reimbursing these expenses for me.

I consider my home the principal location since I work from home more than half the time and I'm obviously not going to commute 600+ miles a day for work. Can I apply for this deduction on my 2007 & 2008 returns using Sch A and 2106?

If so, I need to submit a 1040X for my 2007 return. Do I use the 2007 version of this form or do I use the 2008 version of this form? I assume the 2007 version.

If I submit the 2007 1040X, do I figure my 2008 return based on the 2007 1040X, or should I wait for the IRS to process the amended return before preparing the 2008 return?

Thanks everyone. I hope you all have a great Tax & New Year!

Jason Ennis

[TAXBILLY]

Jason:

If you work as an employee you can claim this deduction only if the regular and exclusive business use of the home is for the convenience of your employer and the portion of the home is not rented by the employer. Does your employer require you to work out of your home? IRS would consider the fact that you live 300 miles away from the main office as your choice.

taxbilly

[Banter]

Jason:

If you work as an employee you can claim this deduction only if the regular and exclusive business use of the home is for the convenience of your employer and the portion of the home is not rented by the employer. Does your employer require you to work out of your home? IRS would consider the fact that you live 300 miles away from the main office as your choice.

taxbilly

Thanks TAXBILLY,

I figured that'd be too good to be true.

In a way it's a relief to not file a 1040X.