I live in Nevada. For 2017, I worked on an oil rig in North Dakota and then Wyoming. I work two weeks on and two weeks off. Is my mileage to North Dakota and Wyoming deductible?======>>you, as a oil field worker, are allowed to deduct them. you can claim per diem in n Dakota and Wyoming if the work is expected to last less than 1year in each state respectively. If your assignment is indefinite(expected to last for more than one year) then your new workplace becomes your tax home and you cannot deduct your job related expenses The determining factor is not how long you are at the work site during the year, but how long the job will last. In general, your tax home is the entire city or general area where your main place of business or work is located in this case n. Dakota, regardless of where you maintain your family home, in this case in Nevada. since, you live with your family in nevada but work in n Dakota and wyoming where you stay in a camp. When You return to Nevada, from Wyoming or n Dakota, say, once in several months then,. You may not deduct any of your travel, meals or lodging in n. Dakota or wyoming because that's your tax home. Your travel on weekends or etc to your family home in Nevada isn't for your work, so these expenses are also not deductible. Since. you regularly work in more than one place, your tax home is the general area where your main place of business or work is located, in this case n Dakota and after tht Wyoming.
Also during my two weeks at work we stay at a base camp away from the rig, are these miles deductible?=====>>yes.
The IRS allows a deduction for mileage when a taxpayer is "traveling away from home" for a temporary assignment. Again, "away from home" means your tax home, not necessarily where you live in nevada. If you drive from home to your regular place of employment, it's not deductible, but if your employer requires that you work somewhere else, this mileage may be deductible. |