Question

Travel Expenses for Self-Employed Caregiver Required to Stay Overnight at Work

Forum|Forum|3 years ago
April 6, 2023
1 reply
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Hello!

I understand that the IRS defines travel as "outside of the taxpayer's tax home." However, employee meal expenses are deductible if they are made solely for the convenience of the employer.

For a self-employed home caregiver who is required by the nature of their work to stay at the client's home for several days or weeks at a time, would meals and travel expenses be deductible if the client's home is, let's say, 20-30 miles from the person's tax home. It's close enough to still be within the tax home, but too far for the person to go home to eat or pick up supplies without putting their caregiving client at risk. Even though the taxpayer is technically "in their tax home", they are not able to actually stay at their home and use the amenities of their own home for several days or weeks at a time.

Does anyone here have experience with this tax situation?

Not A Product Question

AliciaP1

Yes, as a self-employed caregiver, those travel expenses are "ordinary and necessary" to your business and are therefore deductible. Meal expenses for 2022 in this case may not qualify for the 100% deduction rule but are definitely appropriate at the 50% level. See What self-employed expenses can I deduct? for more information.

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