Talking Taxes: The “Abandonment” Issue Regarding Tax Homes, Part 2
The Traveler Tax Home “Abandonment” Issue Written prior to tax reform 2017. Watch for future articles. In last month’s installment, we explored a relatively new rule some agencies impose after a traveler has worked 2 years of assignments, requiring them to return home for 45 days. In some cases, the traveler must work at home during the 45 day period before returning to travel. As we mentioned, there are variations of the rule, but in all of them, a substantial visit to the home is required after two years of service. Where did this come from? For some, this may…