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Tax Home

Posted on February 14, 2021 at 2:25 PM

Your tax home isn’t always where you live. A self-employed attorney

who had law practices in D.C. and Minn. divided his time between the two locales.

He lived in Minn., and he stayed in a hotel or temporary apartment while in D.C.

In general, your tax home is where your principal place of business is located.

The Tax Court said the lawyer’s tax home is in D.C. He spent more days working

in D.C., most of his business and income was derived from his D.C. practice,

and his work in D.C. was indefinite or indeterminate…not temporary.

His write-off for the cost of his D.C. lodging is toast (Soboyede, TC Summ. Op. 2021-3).

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