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Itinerant

Itinerant is a term that is used in IRS Publication 463 in reference to a taxpayer's tax home. Truck drivers that do not have a regular place of business or post of duty could be considered an itinerant (a transient).

THIS IS BAD.

An itinerant's tax home is wherever the truck driver happens to be at any given time. For the IRS, it is like being homeless.  Your home is whereever you are, therefore, you can never leave home.

As an itinerant, a truck driver cannot claim a travel expense deduction because he or she is never considered to be traveling away from their tax home. 

AVOID BEING LABELED AN ITINERANT IF YOU WANT TO TAKE ADVANTAGE OF TRAVEL EXPENSES AND THE PER DIEM DEDUCTION.


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