Itinerant is a term that is
used in IRS
Publication 463 in reference to a taxpayer’s
tax home. With regard to
flight crewmembers, airline pilots and flight attendants that do not have a
regular place of business (domicile)
or post of duty could be considered an itinerant (a transient). THIS IS BAD.
Why? Because, an itinerant’s tax home is wherever the airline pilot or flight
attendant is at any given time. As an itinerant, a flight crewmember cannot
claim a travel expense
deduction because the crewmember is never considered to be traveling away from
their tax home. It is as if the flight crewmember’s tax home follows wherever
the crewmember goes.
AVOID BEING LABELED AN ITINERANT IF YOU WANT TO TAKE ADVANTAGE OF TRAVEL
EXPENSES AND THE
PER DIEM DEDUCTION.