Flight crews are generally based at a domicile. Typically, the crewmember's domicile is also his or her tax home. The only times this may not be the case is when the flight crewmember is:
- On temporary assignment.
- An itinerant.
When a pilot or flight attendant commutes, the tax home is generally the crewmember's base or domicle. It is not the crewmember's actual home. For this reason, it is very important to identify the domicile(s) in order to compute the per diem deduction. Because in essence, the domicile is the start and end point for identifying when M&IE expenses should be calculated.
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