KPMG report: Tax home and the rise of telecommuters

“Tax home” rules, on which commute-or-business-trip analysis is based, assume employees have regular offices where they report.

“Tax home” rules assume employees have regular offices where they report.

When an employee is commuting versus when an employee is taking a business trip seems like a fairly straightforward concept—unfortunately, it is not simple and can involve a complicated analysis that yields few clear answers.

The tax treatment for travel expenses differs for commutes and business trips, so employers need to consider the issue before reimbursing employees for those expenses.

Read a July 2022 report [PDF 208 KB] prepared by KPMG LLP: What’s News in Tax: Tax Home: Rise of the Telecommuters


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