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The court held that “merely because an independent contractor may return to the same general location in more than one year does not mean that the independent contractor is employed in that general location on an indefinite basis.” His work in California was not indefinite, but temporary due to “unexpected happenings” at the client’s office. He sought consulting work from other, unrelated clients from his Illinois office.
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The taxpayer’s connection to California was to provide services on an as-needed basis. He spent more time in Illinois than California during each of the years in question. Living in California was not his choice, but was dictated by the exigencies of his work for the client. The taxpayer’s consulting business and his personal residence were based in Illinois. The tax court sided with Mitchell, on the grounds that:
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Commissioner (TC Memo 1999-283), a taxpayer claimed a deduction for travel expenses to California on work that was originally expected to last four months but ended up at over a year. If it's more than a year, travel expenses may still be deductible it depends on whether your presence at the work site is sufficient to establish a "tax home." Two key questions are: (a) Did you still do a significant amount of work at your office? (b) Did you have, or at least look for, other assignments in other locations during this period? Either or both of these may help prevent establishment of an inadvertent "tax home" at this job site.