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Sassy Baskets
I have questions about three different work-related travel situations:
1. I attended a convention, the expenses of which I am
deducting on form 2106. I stayed overnight for six days. I
received no reimbursement from my employer. Can I deduct a
per diem rate for lodging and M&IE, or must I claim actual
expenses? If I can use the per diem, do I have to have any
documentation at all of those expenses (if I can document
that I attended the convention out-of-state for those days)?
2. Someone has a job in the city where he lives. Some
semesters he also teaches a class in a city 50 miles
away--unrelated to his regular job. He drives to the other
city, stays overnight, teaches the class all morning, and
drives home. He is a W-2 receiving employee at the college
and receives no reimbursement. Can he deduct any travel
expenses? If so, can he use any per diem rates? What if
his overnight lodging is free (he stays with a friend)? If
he didn't stay overnight, could he still deduct mileage?
3. Someone else worked for a few months as an independent
contractor. His job required him to travel and stay
overnight away from home. ALL of the work was done in
various cities away from his home and for those months he
had no regular place of business in his home town and no
other job. He still spent most of his time at home with his
family. He worked for most of the year as an employee in
his home town, for a different company. Can he deduct any
travel expenses, and if so, can he use any per diem rates?
1. I attended a convention, the expenses of which I am
deducting on form 2106. I stayed overnight for six days. I
received no reimbursement from my employer. Can I deduct a
per diem rate for lodging and M&IE, or must I claim actual
expenses? If I can use the per diem, do I have to have any
documentation at all of those expenses (if I can document
that I attended the convention out-of-state for those days)?
2. Someone has a job in the city where he lives. Some
semesters he also teaches a class in a city 50 miles
away--unrelated to his regular job. He drives to the other
city, stays overnight, teaches the class all morning, and
drives home. He is a W-2 receiving employee at the college
and receives no reimbursement. Can he deduct any travel
expenses? If so, can he use any per diem rates? What if
his overnight lodging is free (he stays with a friend)? If
he didn't stay overnight, could he still deduct mileage?
3. Someone else worked for a few months as an independent
contractor. His job required him to travel and stay
overnight away from home. ALL of the work was done in
various cities away from his home and for those months he
had no regular place of business in his home town and no
other job. He still spent most of his time at home with his
family. He worked for most of the year as an employee in
his home town, for a different company. Can he deduct any
travel expenses, and if so, can he use any per diem rates?