John and his family were living in New Jersey when he accepted a full-time job in Philadelphia.During the week, John lives in a rental apartment in Philadelphia that is within walking distance of his office; on weekends he drives home to be with his family in New Jersey where he also does a few hours of consulting work.Where is John's tax home?

Question

Quizplus · Accepted Answer

John's tax home is Philadelphia because it is the primary place of his employment, where he spends the majority of his workweek. The tax home is determined by where the business is located, not where the individual maintains a family home.

John and His Family Were Living in New Jersey When