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Common Tax Phrases for
Pilots and Flight Attendants
2% Limit
A.G.I. (Adjusted Gross Income)
Above the Line Deductions
Accountable Plan
Actual Cost Meal Deduction
Adequate Records
Alternative Minimum Tax
Below the Line Deductions
CONUS
CPA (Certified Public Accountant)
City-by-City
Commuting Expenses
D.O.T. (Department of Transportation)
Day Trips
Department of State
Displaced
Documentary Evidence
Domicile
Effective Date
Effective Tax Rate
Employee Business Expenses
Enrolled Agent
Expiration Date
General Services Agency
Gross Income
Hours of Service Limits
IRS
IRS Form 1040
IRS Form 2106
IRS Publication 1542
IRS Publication 463
IRS Publication 529
Incidental Expenses
Indefinate Duty
Itemized Tax Deduction
Itenerant
M&IE
Meals
Necessary Expense
Non Taxable Per Diem
Nonaccountable Plan
OCONUS
Ordinary Expense
Per Diem
Per Diem Calculator
Per Diem Deduction
Per Diem Rates
Personal Expense
Prorate
Recordkeeping
Reimbursement
Rest
Schedule A
Seasonal End Date
Seasonal Start Date
Special Per Diem Rates
Standard Deduction
Standard Meal Allowance
Standard Per Diem Rates
Substantiated Expenses
TDY
Tax Attorney
Tax Audit
Tax Bracket
Tax Credit
Tax Deduction
Tax Home
Tax Liability
Tax Preparer
Tax Software
Taxable Income
Taxable Per Diem
Temporary Duty
Transition Period
Transportation Workers
Travel Expenses

Tax Home

Understanding the concept of a tax home is very important when determining an aircrew taxpayer's per diem deduction. A tax home is not necessarily where the taxpayer lives. The reason it is important in the per diem calculation (i.e. meal expense calculation) is because a taxpayer is only entitled to deduct meal expenses and incidental expenses when traveling away from their tax home. The IRS defines a taxpayer's tax home as follows: Quoted from IRS Publication 463: "Generally, your tax home is your regular place of business.....regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located." For most flight crewmembers this tends to be your domicile. If your domicile changes during the tax year, then generally your tax home changes with it. For commuters, the tax home is often questioned, but with very few exceptions, the commuters' tax home will still be their domicile. We worked out some aviation oriented tax home examples to better help you understand this concept.

IRS Publication 463
Tax Home Information
www.irs.gov


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