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Subject:  Re: W-2 on Schedule C? Date:  9/23/2004  5:36 PM
Author:  irasmilo Number:  73406 of 127534

Regarding a temporary employee. I just finished a tax course on employee business expenses. If you qualify as a temporary employee then travel between the taxpayer's home and a temporary work location may be deductible.

1)The taxpayer must have one or more regular work location.

2)The temporary location must be for the same trade or business as regular work location.

If you satisfy these conditions then your transportation expenses would be deductible.

My "no" was directed to the first question. The poster is not a "temporary employee". A "side job" does not create a temporary employee position.

However, if he were a temporary employee, in addition to the criteria you mention above, the temporary position would have to be away from the regular tax home which is defined as the entire city or general area where you work (so the adjunct position would have to require overnight stays).

The temporary employee rules are intended for assignments within your current job/career, not for second jobs.



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