Naveen Mohan from New York Posted May 30, 2014 Report Share Posted May 30, 2014 I have a client. They have their home in Albany, NY. Wife is the primary wage earner. She earned $ 100,000. Husband is an adjunct professor. He elected to teach a course in Pittsburgh. The university gave him a $ 10,000 on 1099. This is his only income for 2013. He wants to charge off his flight expenses and his living expenses against that income on schedule C. His position is that the family as a whole had earned 90% of its income in Albany, NY. Their house is in Albany, NY which they do not have any intention of abandoning. He is back in Albany because his adjunct contract did not get renewed. Is his position appropriate/defensible? thanks for your help. Naveen Mohan Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted May 30, 2014 Report Share Posted May 30, 2014 What did he do before that job? It could be a temp assignment IF he was teaching in NY before. Quote Link to comment Share on other sites More sharing options...
SaraEA Posted May 31, 2014 Report Share Posted May 31, 2014 The professor's tax home is clearly in PA. If he had a job in NY and was hired to teach in Pittsburgh for a semester, you might get away with it being a temporary position expected to last less than a year. But since it was his only job, that becomes his tax home and no living or travel expenses are deductible. Quote Link to comment Share on other sites More sharing options...
joanmcq Posted June 4, 2014 Report Share Posted June 4, 2014 I agree with KC. You have to ask more questions. His tax home doesn't necessarily change to PA. 1 Quote Link to comment Share on other sites More sharing options...
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