What is your IRS "Tax Home," and what does that mean?
The IRS uses an important concept called Tax Home in the determination of deductible
travel expenses. In their Publication 463 they define Tax Home as
"…your regular place of business or post of duty, regardless of where you maintain your family home."
In the airline industry, this is generally considered your Base. Once you travel away from
your base, your business expenses are deductible.
Unfortunately, if you chose to live elsewhere other than your base, travel to and from your base
Tax Home are not deductible. Thus, for the most part, airport cars and crash pads
are not deductible as either travel or business expenses.
