Don't Overstay Your Welcome

Document Type



Published by American Institute of Certified Public Accountants in Journal of Accountancy, volume 177, Issue 3, Pages 25-26.

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tax deductions;tax incentives


American Institute of Certified Public Accountants

Publication Source

Journal of Accountancy


Internal Revenue Code section 162(a)(2) allows deductions for all ordinary and necessary travel expenses paid or incurred while taxpayers are "temporarily" away from home pursuing a trade or business. On the other hand, travel expenses for indefinite or permanent work assignments generally are not deductible. Section 1938 of the Energy Policy Act of 1992 amended section 162(a)(2) to deny such deductions to taxpayers if they are away from home for more than one year. IRS revenue ruling 93-86 provides guidelines for determining whether taxpayers are temporarily away or have flown the coop.