y****o
发帖数: 626 | 1 如果在外地工作，经常坐飞机回家的费用能抵税吗？
谢谢大家了 | P****1
发帖数: 2670 | 2 从Pub 463看，不行。你的Tax Home是你工作的地方，除非你在family home附近有临时
工作
http://www.irs.gov/publications/p463/ch01.html#en_US_2013_publi
Tax Home
To determine whether you are traveling away from home, you must first
determine the location of your tax home.
Generally, your tax home is your regular place of business or post of duty,
regardless of where you maintain your family home. It includes the entire
city or general area in which your business or work is located.
Tax Home Different From Family Home
If you (and your family) do not live at your tax home (defined earlier), you
cannot deduct the cost of traveling between your tax home and your family
home. You also cannot deduct the cost of meals and lodging while at your tax
home. See Example 1 , later.
If you are working temporarily in the same city where you and your family
live, you may be considered as traveling away from home. See Example 2 ,
later.
Example 1.
You are a truck driver and you and your family live in Tucson. You are
employed by a trucking firm that has its terminal in Phoenix. At the end of
your long runs, you return to your home terminal in Phoenix and spend one
night there before returning home. You cannot deduct any expenses you have
for meals and lodging in Phoenix or the cost of traveling from Phoenix to
Tucson. This is because Phoenix is your tax home.
Example 2.
Your family home is in Pittsburgh, where you work 12 weeks a year. The rest
of the year you work for the same employer in Baltimore. In Baltimore, you
eat in restaurants and sleep in a rooming house. Your salary is the same
whether you are in Pittsburgh or Baltimore.
Because you spend most of your working time and earn most of your salary in
Baltimore, that city is your tax home. You cannot deduct any expenses you
have for meals and lodging there. However, when you return to work in
Pittsburgh, you are away from your tax home even though you stay at your
family home. You can deduct the cost of your round trip between Baltimore
and Pittsburgh. You can also deduct your part of your family's living
expenses for meals and lodging while you are living and working in
Pittsburgh. | r*****8
发帖数: 538 | 3 不可以。
如果你只有一个固定的工作地点，那么这个工作地点就是你的tax home。你的居住地点
是family home.
IRS规定if you (and your family) do not live at your tax home, you cannot
deduct the cost of traveling between your tax home and your family home. You
also cannot deduct the cost of meals and lodging while at your tax home。
但是如果你从你的tax home 到其他地方因公出差，这笔费用是可以deduct的。 | m********r
发帖数: 127 | 4 接着楼主的问题问一下， f1学生在外州暑期实习，tax home在A 州，然后实习在B州。
实习中租回家了2次的飞机票能用 2106 form抵税吗？在 B州租房子，吃喝玩乐能地税
吗？
谢谢！ |
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