California 주 Resident - ASK미국

김종갑 님 답변 답변일 10/22/2018 10:07:03 PM

Tax home 정리입니다.
도움이 되시기를 바랍니다.

The IRS defines your tax home as the "entire city or general area" of your workplace. If you work in Pittsburgh, for example, then your tax home is the entire Pittsburgh metro area. The tax home designation doesn't have anything to do with where you actually live—the place where you lay your head at night. You could live 100 miles from your workplace and commute, but the workplace would still be your tax home.

Why your workplace is home

The tax home designation exists for the purpose of deducting work-related travel expenses, which is why your workplace, rather than your house or apartment, is "home." Imagine if you really did live 100 miles outside Pittsburgh but worked in the city.

If you were allowed to count your house out in the country as your tax home, then, theoretically, you could consider any money you spent in Pittsburgh to be a work-related travel expense. The IRS is wise to these kinds of tricks, which is why "tax home" is what it is.

When you have no regular workplace

Some people have workplaces that are divided among several places. In such cases, the IRS expects you to choose one as your work home based on several criteria:
•How much time you spend in each place.
•How much work you actually do in each place.
•How much money you make in each place.

Of these, the IRS says time spent in each place is the most important.

If you work at home or travel to assignments directly from home, without a fixed workplace, your tax home may well be your actual home. If you don't have a fixed workplace and you have no fixed home address, the IRS might consider you itinerant, in which case you wouldn’t be able write off any travel expenses because you're never "away from home."

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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