How do I determine my "tax home" for independent contractor travel deduction purposes when I work 2 jobs, one as an independent contractor and the other as an employee?

Forum|Forum|11 months ago
April 13, 2025
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Most of the year, I work as an employee (seasonal but working all months besides June and July), and this summer I'm taking a job as an independent contractor (while retaining my employment at the previous company, as a seasonal employee). After reading through this discussion, my understanding is that my travel expenses (reimbursed by my client, same as the other post) are tax deductible as long as the place I'm traveling to isn't considered my tax home. How do I determine my tax home in this situation? Is it still in my home state, since I am working as an employee there for 10 out of 12 months of the year? Or do I have multiple tax homes depending on the income source?

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Best answer by MAK70

Your tax home would be the same as your residence for the independent contracting unless you have a fixed location for the independent contract work. For example, if your independent contract work is working at a summer location, that becomes your tax home so the travel expenses back and forth between the summer location and your home is not deductible. HOWEVER, if your contract work is temporary (expected to last one year or less) you would be able to deduct the expenses.