Special Trivia Question for 9/8/2026 (Temporary Travel Expenses)!
This blog post describes how temporary travel expenses can be deducted for locums physicians who maintain a tax home elsewhere. How does this work if there is no place where you regularly live?
A. You can deduct 100% of your travel expenses
B. Wherever you made the most money is your tax home
C. No travel expenses are deductible
D. Wherever you spent the most time (days per year) is your tax home.
If you are considered itinerant, your tax home is wherever you work at any given time. There is no temporary travel away from your tax home.