where is my tax home?

[cptacek]

I am getting married at the end of the month to a farmer. I currently work and live 2 and 1/2 hours away from where the farm is. For at least the first few months (maybe more, depending on how the job search goes), I will be living where my job is and traveling to the farm on the weekends. On the farm, I will do typical "farm" jobs, in essence my second job, which pays less than my first job.

So, is the house I currently live in my "tax home"? I'll be sleeping here 4 nights a week and there 3 nights a week. If it is, then can I deduct the mileage and expenses involved in going to my other job (the farm)? What else can I deduct?

Or is the farm home my "tax" home and I can't deduct anything, because the travel to work here is "normal commuting expenses"?

Am I going to run into any special problems?

[disneysteve]

I'm by no means an expert here, but I didn't think you could deduct commuting costs to your job or jobs.

[cptacek]

I mispoke. It is not my "second job." It is a business. So, I can deduct all business expenses. The question is if the mileage between my house I spend most of my time in is my home, and the miles between is a business expense, or if the house my husband lives in is my home and I can't deduct any mileage.

[mom-from-missouri]

I was basically in the same set up as you. I was told by my tax person I could not deduct the mileage. But, since I still have a home in my old town, I can deduct mileage to and from it as a business expense when I go to make repairs, inspections and such, since it is rented out. That is the only mileage I was allowed to count. (I did quit my job and moved into my husbands home)
We own more than one farm. We can not even deduct the milage traveling from one farm to the other to do farm work. Several people have told us we could, but 3 different accounts and the irs say we can't.

[cptacek]

I know it depends on if you write off the vehicles and expenses associated with them (gas, oil changes, etc) or if you just write off miles. You can only do one or the other, not both. Maybe that is why you can't do it? I don't know.