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  • Topic no. 511, Business travel expenses - Internal Revenue Service
    You're traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away
  • Travel Time - U. S. Department of Labor
    Time spent in home-to-work travel by an employee in an employer-provided vehicle, or in activities performed by an employee that are incidental to the use of the vehicle for commuting, generally is not "hours worked" and, therefore, does not have to be paid
  • IRS Aviation Tax Rules: Deductions, Depreciation Audits
    Business aircraft can offer solid tax benefits, but IRS rules on depreciation, personal use, and deductions are easy to get wrong Business aircraft qualify for significant federal tax deductions, but the IRS imposes stricter rules on aviation expenses than on almost any other business asset
  • How the FAA and IRS View Flying to Work - Business Jet Traveler
    The IRS recognized this in the proposed regulations, which acknowledge that “an employee who commutes to work by airplane from an airport near the employee’s residence to an airport near the employee’s place of employment is traveling between residence and place of employment ”
  • 10 Commandments for Travel Time as Hours Worked (or Not)
    However, time spent in travel away from home outside of regular working hours as a passenger on an airplane, train, boat, bus, or automobile may be disregarded from hours worked
  • Compensation considerations for mixed use of noncommercial aircraft
    The IRS has recently announced additional scrutiny on this topic and says it will be a focal point for IRS exams Employers should take care in determining the proper tax treatment of noncommercial flights and report the use appropriately
  • 29 CFR § 785. 39 - Travel away from home community.
    As an enforcement policy the Divisions will not consider as worktime that time spent in travel away from home outside of regular working hours as a passenger on an airplane, train, boat, bus, or automobile
  • When Must I Pay Employees for Travel Time? - The Balance
    Travel Away from Home: If travel includes an overnight stay it is travel time The DOL doesn't include travel away from home outside regular hours as a passenger on an airplane, train, boat, bus, or car as work time
  • Hours of Work for Travel - U. S. Office of Personnel Management
    In limited circumstances, travel time may be considered hours of work The rules on travel hours of work depend on whether an employee is covered by or exempt from the Fair Labor Standards Act (FLSA)
  • IRS increases scrutiny of business aircraft use - The Tax Adviser
    The IRS is increasing its scrutiny of business aircraft tax matters, and the expanded audit activities will be broad, requiring businesses to provide extensive documentation to substantiate their tax positions





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