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Itinerant

What is an itinerant with regard to pilot or flight attendant tax deductions?

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 is bad for flight attendants or pilots to be defined as itinerants?

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.

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