Employee Business Expenses

Income Tax—Employee Business Expenses: The costs of commuting between a person’s residence and place of business are generally nondeductible personal expenses, regardless of the distances involved. In this case, taxpayer traveled to five temporary worksites during the year, none of which lasted more than a few months. In upholding the IRS’s disallowance of his unreimbursed employee business expense deduction [“apparently attributable (to) claimed automotive expenses for commuting between his residence and the temporary worksites”], the Tax Court found that none of the exceptions to the preceding rule applied. For example, the evidence did not establish that there was any particular area where taxpayer lived and normally worked during the year from which any of his temporary worksites would be unusually distant. Kristopher Saunders , TC Memo 2012-200 (Tax Ct.).