Don't overlook these!
Updated for 2012
What if you expect to work more than one year?
If you expect to work at a temporary work place for more than one year, commuting costs between your hotel and place of employment are not deductible.
You expected to work more than one year, but work less than one year:
Suppose you initially thought you were going to work more than one year on a temporary assignment, then, your expectation changes, and you work less than one year?
The IRS says, if the period of employment is expected to last more than one year it is not a temporary work place even if the period of employment ends up lasting less than one year.
Consequently, your transportation costs between your hotel and place of employment would be considered nondeductible commuting expenses.
You expected to work less than one but determine you will work more than one year:
Now suppose you expect to work less than one year on a temporary assignment but your expectation changes, and you determine you will be working more than one year?
The IRS will treat the period prior to the date you determined it would last more than one year as a temporary work place. Commuting expenses up to that point are deductible.
If you have to travel to your client's job sites and work is temporary and you can show you have a regular work office, then, you can deduct commuting expenses from your home to each of the work sites.
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