4
also states that the Service will not follow the decision in Walker v. Commissioner, 101
T.C. 537 (1993). Finally, Rev. Rul. 94-47 amplifies Rev. Rul. 190 and Rev. Rul. 90-23
to provide that, if the taxpayer’s residence is the taxpayer’s principal place of business
within the meaning of § 280A(c)(1)(A), the taxpayer may deduct daily transportation
expenses incurred in going between the taxpayer’s residence and another work
location in the same trade or business, regardless of whether the other work location is
regular or temporary and regardless of the distance.
For purposes of both Rev. Rul. 90-23 and Rev. Rul. 94-47, a temporary work
location is defined as any location at which the taxpayer performs services on an
irregular or short-term (i.e., generally a matter of days or weeks) basis. However, for
purposes of determining whether daily transportation expense allowances and per diem
travel allowances for meal and lodging expenses are subject to income tax withholding
under § 3402, Rev. Rul. 59-371, 1959-2 C.B. 236, provides a 1-year standard to
determine whether a work location is temporary. Similarly, for purposes of determining
the deductibility of travel away-from-home expenses under § 162(a)(2), Rev. Rul. 93-
86, 1993-2 C.B. 71, generally provides a 1-year standard to determine whether a work
location will be treated as temporary.
The Service has reconsidered the definition of a temporary work location in Rev.
Rul. 90-23 and Rev. Rul. 94-47, and will replace the “irregular or short-term (i.e.,
generally a matter of days or weeks) basis” standard in those rulings with a 1-year
standard similar to the rules set forth in Rev. Rul. 59-371 and Rev. Rul. 93-86.
If an office in the taxpayer’s residence satisfies the principal place of business