...
> In article <03c2b9fc$0$24303$c3e8
...@news.astraweb.com>,
> bakern <neilbba
...@verizon.net> wrote:
>>Taxpayer lives in Ohio and owns a home there.
>>Taxpayer cannot find a job in Ohio but can find work in New Jersey.
>>Taxpayer desires to keep Ohio home as primary residence, a dependant child
>>and taxpayer's parents will occupy the Ohio home.
>>Taxpayer will rent an apartment in NJ as commuting is out of the question.
>>Can taxpayer deduct the cost of the apartment anywhere on the 1040.
>>Taxpayer not sure if the NJ income will be in the form of Wages or Fees.
> If TP is working for a company that assigns him to a temporary
> out of town assignment which is expected to last less thana year
> and which actually does last less than a year, then the temporary
> living expenses can be deeducted.
> Lacking that, it sounds as if the taxpayer i changing his tax home,
> which is different from his Main home. His tax home is important
> in calculating commuting, travel and living expenses.
> His main home is important for calculating deductible mortgage
> interest and the amount of gain to be excluded when sold.
> Ohio will assume he is an Ohio full time resident is he has
> at least 183 "contact periods" -- see Ohio tax website --
> during the year.
> Main home evidence is also affected by driver's license,
> vehicle registraton, doctor's offices, address where credit
> cards and checking accounts and mutual fund and brokerage
> accounts go, voter registration, etc.
> --
> ArtKamlet at a o l dot c o m Columbus OH K2PZH
