batkinson
Level 1

Person is a self employed lobbyist

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IRonMaN
Level 15

Are they really away from their tax home, if Washington is where they work?


Slava Ukraini!

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Marc-TaxMan
Level 8
an "annual deduction?"  Does that imply they live in DC year round?
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batkinson
Level 1
Home is in Madison MS and work and live in Washington 250 days a year
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sjrcpa
Level 15
DC is probably their tax home. Only Congress gets that special deduction for maintaining a second home in DC.

Ex-AllStar
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TaxGuyBill
Level 15
In other words, travel deductions generally don't apply if they are away from "home" (their personal residence and family", the deductions apply if they are away from their "tax home" (usually their main place of work).
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Ernie
Level 9

I believe, for 2018, their is no deduction because those expenses would be part of Misc Itemized Deductions subject to the 2% floor and those have been eliminated.

Dusty Ernie

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