Academic journal article Journal of Accountancy

Commuting Expenses: What Is a "Metropolitan Area"?

Academic journal article Journal of Accountancy

Commuting Expenses: What Is a "Metropolitan Area"?

Article excerpt

The costs of traveling from one's residence to a fixed work location generally are considered commuting expenses and are not deductible. However, under revenue ruling 1999-7, such expenses are deductible when the travel is between the taxpayer's residence and one of the following:

* A temporary work location outside the metropolitan area where the taxpayer lives and normally works.

* A temporary work location, regardless of distance, if the taxpayer has one or more work locations away from his or her residence.

* Another work location if the taxpayer's residence is his or her principal place of business under the home once rules in IRC section 280A(c)(1)(A). Unfortunately, revenue ruling 1999-7 does not define "metropolitan area."

The question was considered for the first time by the Tax Court in Wheir v. Commissioner. Corey L. Wheir was a union boilermaker living and working in Wisconsin Rapids, Wisconsin. The union office assigned him jobs all over the state ranging from one day to several months, though most did not warrant overnight travel. He received the assignments by phone and did not report to locations other than the job sites. Under union rules the taxpayer was not allowed to decline any assignments. …

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