Originally Posted by AlDo
An individual worked out of state for a period of 4 months in 2014, returning home on the weekend. I believe lodging is deductible, but what about travel to and fro? (Travel was by car, mileage records and gas receipts were kept.)
Sorry I do not think so. Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in NYC but work in Miami where you stay in a hotel and eat in restaurants. You return to NYC every weekend. You may not deduct any of your travel, meals or lodging in Miami because that is your tax home. Your travel on weekends to your family home in NYC is not for your work, so these expenses are also not deductible.