here's the wording for the meal deduction from IRS Publication 17:

"You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 75% for 2007.

Individuals subject to the Department of Transportation's “hours of service” limits include the following persons.

- Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

- Interstate truck operators and bus drivers who are under Department of Transportation regulations.

- Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

- Certain merchant mariners who are under Coast Guard regulations."

now, you'll notice that it states ". . . while traveling away from your tax home . . .". alot of controllers take that to mean they can deduct meals consumed while away from home at the facility. that's wrong, here's the definition of "tax home":

" Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located. "

so in order for this deduction to be a valid one - the meals would have to have been taken not only outside the facility but outside the city that the facility is located in. how often does that occur in a given year for most controllers - not very often.

http://www.irs.gov/publications/p17/ch26.html#publink100034400

rroberson wrote: [TO: governmentcheez]
Well, here's my question then. I live in georgia but work at chattanooga atct. I pay taxes in Ga, shop in ga, and everything else in ga. How is this not "Away from my tax home" Just curious