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Mar 15, 2015

TRUCKERS' COSTS * USA: Long-haul truck driver has no tax home

* DC - Truckers who spent most of the time on the road

 -- A long-haul truck driver who spent most of the time on the road and had no other home did not have a tax home that would allow him to deduct his unreimbursed travel expenses because he was not away from home, the Tax Court held... The truck driver, who resided in Missouri, spent 358 days in 2009 on the road. His employer, a Nebraska trucking company, did not require him to return to its base, but sent assignments to the trucker at the end point of his last trucking assignment... He used his mother’s address as his home address to qualify for his truck driver’s license, but he did not stay at her house when he was in town, except for a few days when he served on jury duty. The rest of the time, he slept in his truck, did not pay rent or any of his mother’s housing expenses, and kept his belongings in a storage facility... The taxpayer claimed a $27,108 deduction for unreimbursed employee business expenses on his 2009 tax return. Included in these expenses were $19,109 for travel expenses while away from home, including per diem expenses while on the road, hotel expenses, and other minor expenses, as well as $7,334 for truck stop electrification (TSE) expenses. (TSE provides electricity to truckers at truck stops to power the truck’s air conditioner, heater, lights, and appliances, so they do not have to sit with their engines idling.) The IRS disallowed all of these deductions... DC, Washington, USA - The Journal of Accountancy, by Sally P. Schreiber, J.D. - March 12, 2015

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