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Travel expenses for a non-resident

Travel expenses for a non-resident

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My daughter is a performer with a travelling show.  She lives in Canada and was with the show for two years in the USA.  I filed her 1040NR and claimed travel expenses.  She is being audited by IRS who said she can't claim travel because she doesn't live in the USA.  I can't find anywhere in the 1040NR information that says this is not claimable.  I don't really know who to proceed from here as I think she is correct to make the claim.  Any advice?

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By Linda Hamilton
Jun 26th 2015 01:12

The answer to you question depends on a number of factors. First start with your daughter's employment status. Is she an employee of the show or is she self-employed? If an employee, her expenses, if they meet requirements for travel belong on Form 2106. If she is self-employed, her travel, if qualified, belong on Schedule C. The next hurdle is to determine your daughter's tax home for tax purposes. Take a look at IRS Publication 463. Taxpayers who have no fixed place of work (itinerant workers) cannot deduct travel because their tax home is wherever they work.

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