Discussion:Moving duration employ and business travel
From TaxAlmanac
Discussion Forum Index --> Basic Tax Questions --> Moving duration employ and business travel
Discussion Forum Index --> Tax Questions --> Moving duration employ and business travel
Cindyloohoo (talk|edits) said: | 17 April 2009 |
| Assume employee moves across the country to new principal place of business and is reimbursed by new employer (with appropriate expenses excluded from income). Employee remains employed by employer for the requisite 39 weeks with new location as principal place of business, but is not necessarily physically present in the new principal place of business for the full 39 weeks (because employee travels to other employer business locations for 14 weeks of year 1). Has employee met the 39 week requirement? More particularly is physical presence required or is the requirement to merely continue to maintain new principal work location for 39 wks? Any rulings / cases to point to? | |
TheTinCook (talk|edits) said: | 18 April 2009 |
| I'll take the easy way out and point you to §217(d)(1)(A) and §1.217-2(d)(1) | |
Cindyloohoo (talk|edits) said: | 18 April 2009 |
| Thanks for the response Tin - already checked that one out. Unfortunately, it seems to address all or nothing arrangements (FTE after or not) - doesn't address going out of town on business, etc during the 39 weeks. Think I'm going with physical presence not required - just maintain primary work location for 39 weeks and good to go. | |
| 18 April 2009 | |
| Cindyloo, used to be that a domicile was the place where, when you returned there, they had to take you in.
Nowdays, a home is where you live until you're foreclosed on. It makes no difference whether she lives there or not, she intends to return there. For instance, once or twice, I've gotten cross with my preacher, and took off with a band of gypsies. That doesn't mean I won't return to my home church. (Putting aside the point that I'm sure they're glad to have a break from seeing me.) They know I'll be a comin' back. Likewise with my wife. Sure, I've run off with a showgirl once or twice, but I always come home by the time they're pregnant, or when the money runs out. No use for all this formalism in the interpretation of the code. | |
Cindyloohoo (talk|edits) said: | 19 April 2009 |
| LOL - you're a hoot Crow. Have a good night! | |
Cindyloohoo (talk|edits) said: | 19 April 2009 |
| PS - never said she's domiciled at her new principal work location (nor will she be)- that's what makes it interesting. | |
| 19 April 2009 | |
| She sounds like a high plains drifter to me. Better keep an eye on her. Probably one of those "existentialists". | |


