Travel Expenses Articles

Using a Tax Home to Deduct Travel Expenses as a U.S. Domestic Nomad

You are dealing with two separate systems. One is a federal test for travel-expense deductions. The other is a state test for residency and tax exposure. If you treat them as the same, you can lose deductions and still end up with resident-state tax risk. Start by separating the questions: use **tax home** for federal travel deductions, and use **domicile/residency** for state income tax analysis.