Understanding the 50 mile per diem rule for travel expenses - how does IRS verify workplace location?

The "50 mile rule" is actually a bit of a misunderstanding. The IRS doesn't have a specific 50-mile rule for per diem. What they look for is whether you're traveling "away from your tax home" which means you need to be far enough away that you would reasonably need to rest or sleep before returning. The 50-mile distance is more of a rule of thumb that developed over time, but it's not a hard line in the tax code. What matters is whether your assignment is temporary (generally less than one year) and whether the distance requires you to stay overnight. The IRS will typically look at several factors to verify your workplace location - not just paystubs. They'll examine your employment contract, travel records, receipts, company reimbursement policies, and potentially even mileage logs. For your 52/48 mile situation, focus less on the exact mileage and more on documenting the necessity of staying overnight due to the distance and nature of work. Keep records of your assignment details, duration, and any overnight accommodations.

After struggling with this exact same issue for my construction jobs, I found a great tool called taxr.ai (https://taxr.ai) that helped clarify the per diem rules for my situation. You upload your tax documents and it analyzes everything, then gives you personalized advice. It explained exactly what documentation I needed for my travel expenses when working at multiple job sites. What really helped me was that it showed me how to document my "tax home" properly - which is crucial for the per diem rule - and gave me templates for keeping the right records. It's way more helpful than trying to interpret vague IRS guidelines!

I just wanted to update everyone after trying taxr.ai from the recommendation above. It actually cleared up my confusion about the 50 mile rule! Turns out I was thinking about it all wrong. The tool analyzed my work locations and explained that my "tax home" wasn't what I thought it was. Instead of obsessing over exact mileage, I learned I needed to focus on documenting the temporary nature of my assignments and why overnight stays were necessary. The documentation templates they provided made it super clear what records I need to keep. Honestly wish I'd found this before filing last year because I probably left money on the table!

If you're having trouble getting clear answers about per diem rules, you might want to try calling the IRS directly, but good luck getting through! I used a service called Claimyr (https://claimyr.com) that got me connected to an actual IRS agent in about 15 minutes instead of waiting for hours or getting disconnected. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent I spoke with explained that they don't actually have a strict 50-mile rule in their internal guidelines. They look at the "facts and circumstances" of each case. She advised me to keep documentation showing why overnight stays were necessary for business purposes, regardless of exact mileage. This was way more helpful than the conflicting advice I was finding online.

Ok I need to eat my words about Claimyr from my comment above. I tried it yesterday out of desperation and IT ACTUALLY WORKED. Got connected to an IRS agent in about 20 minutes after trying for WEEKS on my own. The agent told me there's no strict 50-mile rule in the internal manuals they use. They said they look at whether the distance is far enough that it's not reasonable to commute daily. For documentation, they recommended keeping: 1) proof of where your tax home is (utility bills, lease, etc.), 2) employment contract or assignment details showing the work location and expected duration, and 3) proof of overnight stays when claiming per diem. Much clearer than anything I found online!

Don't overthink this. I've been claiming per diem for years as a traveling wind turbine tech. Here's what I do: 1. Keep a log of all job sites with addresses and dates 2. Save my work orders that show job site locations 3. Keep receipts for hotels/lodging even though per diem doesn't require it 4. Document my permanent residence (utility bills, lease etc) I was audited in 2023 and they accepted all my per diem claims because I had this documentation. They never once mentioned a specific mile requirement. They cared more about whether I had a permanent tax home and if my assignments were temporary.

My accountant told me the "50 mile rule" actually comes from HR/company policies, not the IRS. Many companies use 50 miles as their threshold for providing per diem or reimbursing travel expenses, and people started thinking it was an IRS rule. The actual IRS requirement is that you must be "away from your tax home substantially longer than an ordinary day's work, and you need to sleep or rest to meet the demands of your work while away from home." No specific mileage is mentioned.

This is really helpful information! I'm a freelance consultant who works at different client sites, and I've been struggling with this exact issue. What I'm still unclear about is how the IRS defines "tax home" when you don't have a regular office. My main residence is in Portland, but I spend about 60% of my time working at client sites within a 200-mile radius. Some assignments are just a few days, others are several weeks. Do I need to establish which location is my "principal place of business" for tax purposes, or is my home address automatically my tax home? I've been conservative and only claimed per diem for assignments that required overnight stays more than 100 miles from home, but reading these comments makes me think I might be missing out on legitimate deductions for closer assignments that still required overnight stays due to early morning meetings or late work hours.

Great thread! As someone who's dealt with this confusion before, I want to emphasize what others have said about documentation being key. The IRS Publication 463 actually spells out the requirements pretty clearly - you need to be traveling "away from your tax home" for business purposes, and the stay needs to be temporary (generally less than one year). For your specific situation with 52 vs 48 miles, focus on documenting WHY you need to stay overnight rather than the exact distance. If your work schedule, safety considerations, or other business factors make it unreasonable to return home daily, that's what matters. Keep records of your project assignment details, work hours, and any company policies about overnight stays. One thing I learned the hard way is that "tax home" isn't necessarily where you live - it's your main place of business. If you work from multiple locations regularly, this can get complicated. The IRS looks at where you spend the most time working and earning income, not just your mailing address.

This thread has been incredibly helpful! I'm a traveling nurse and I've been getting conflicting advice about per diem from different tax preparers. Reading through these responses, it's clear that I need to stop focusing on the exact mileage and start documenting the business necessity of my overnight stays. What I found most valuable is the clarification that the "50-mile rule" isn't actually an IRS rule at all - it's just something companies use internally. I've been using that as my guide for years! Now I understand why I was having trouble finding it in any official IRS publications. For anyone in similar traveling professions, I think the key takeaways are: 1) Document your tax home clearly, 2) Keep records showing why overnight stays are necessary for business (not just distance), and 3) Make sure your assignments qualify as temporary. The IRS cares more about the facts and circumstances than arbitrary mileage thresholds. Thanks to everyone who shared their real-world experiences - especially those who've actually been through audits. That's the kind of practical advice you can't get from just reading tax code!

This has been such an enlightening discussion! I'm a field engineer who travels to various industrial sites, and like many others here, I've been operating under the assumption that there was a hard 50-mile rule from the IRS. It's reassuring to learn that this is more of a company policy convention than actual tax law. What really strikes me from reading everyone's experiences is how important proper documentation is - not just for distance, but for the business necessity of overnight stays. I've been keeping mileage logs religiously but barely documenting why I needed to stay overnight at each location. Going forward, I'll make sure to note things like early morning equipment startups, late-night maintenance windows, or safety protocols that make same-day travel impractical. The point about "tax home" being your main place of business rather than just where you live is also crucial - I work from a home office about 70% of the time, so that should clearly establish my tax home for per diem purposes. Thanks to everyone who shared their audit experiences and practical documentation tips. This kind of real-world guidance is invaluable for those of us trying to navigate these rules correctly!

This thread has been incredibly helpful for understanding the per diem rules! I'm a project manager who frequently travels to client sites, and I've been making the same mistake as many others here - assuming there was a strict 50-mile IRS rule. What's really valuable is learning that the focus should be on documenting the business necessity for overnight stays rather than just measuring distances. I often have early morning client meetings or late evening project wrap-ups that make it impractical to drive home, but I never thought to document these scheduling constraints as justification for per diem claims. The clarification about "tax home" being your principal place of business is also eye-opening. Since I work from my home office most of the time between client visits, that should establish my tax home clearly. I've been overthinking this whole process when I should have been focusing on keeping good records of why each overnight stay was necessary for business purposes. Thanks to everyone who shared their audit experiences and practical documentation tips - especially those who emphasized that the IRS looks at "facts and circumstances" rather than arbitrary distance thresholds. This gives me much more confidence in how to handle my travel expense documentation going forward!

This discussion has been incredibly enlightening! As someone who handles government contractor travel reimbursements, I see this confusion about the "50-mile rule" constantly. You're absolutely right that it's not an actual IRS requirement - it's just a common company policy threshold that somehow became widespread mythology. The key insight everyone's touched on is documenting business necessity rather than obsessing over exact distances. For your 52/48 mile situation, focus on why overnight stays are required - early start times, late project hours, safety considerations, or client meeting schedules. The IRS looks at whether it's reasonable to expect you to commute daily given the circumstances. One additional tip I'd suggest: if your project assignment has a defined end date (less than one year), make sure to document that as well. The temporary nature of the work is just as important as the distance factor. Keep your assignment letter, project timeline, or contract details that show the expected duration. This helps establish that you haven't relocated your tax home to the new location. Thanks for asking this question - it's clearly helped a lot of people understand these rules better!

This entire discussion has been incredibly valuable! As a field technician who travels to different installation sites, I've been dealing with this exact confusion for years. Like so many others here, I was stuck thinking there was some magical 50-mile IRS rule that I couldn't find anywhere in the official publications. What really helped me understand this better is the emphasis on documenting WHY overnight stays are necessary rather than just measuring distances. I often have equipment installations that start at 6 AM or run until 10 PM due to operational requirements at client facilities. These scheduling constraints make it impractical to drive home, but I never thought to document these business reasons as justification for per diem. The clarification about "tax home" being your principal place of business is also crucial. Since I work out of my company's main office about 80% of the time, that clearly establishes my tax home regardless of where I live. This makes applying the per diem rules much more straightforward. Thanks to everyone who shared their audit experiences and practical tips - especially the advice about keeping records of assignment duration and business necessity. This discussion has given me the confidence to properly document my travel expenses instead of being overly conservative due to confusion about non-existent distance requirements!

This has been such an educational thread! As a new member of this community, I'm really grateful for all the detailed explanations about the per diem rules. I'm a traveling healthcare worker and have been completely confused about this "50-mile rule" that my colleagues keep mentioning. What really clicked for me is understanding that this isn't actually an IRS rule at all - it's just something companies use in their internal policies. I've been stressing about measuring exact distances when I should have been focusing on documenting why my overnight stays are necessary for business reasons. My assignments often involve early morning patient rounds or late-night emergency coverage that would make daily commuting unsafe or impractical, regardless of the exact mileage. Reading through everyone's experiences, it's clear I need to start documenting these work schedule constraints as business justification rather than just tracking miles. The clarification about "tax home" being your principal place of business is also really helpful. Since I maintain a home office where I do administrative work between assignments, that should establish my tax home clearly. Thanks to everyone who shared their real-world experiences and audit stories - this practical advice is so much more valuable than trying to interpret vague tax publications on my own!

This thread has been absolutely fantastic for clearing up the per diem confusion! As a federal contractor who frequently works at different government facilities, I've been dealing with this exact issue and getting conflicting guidance from HR and my accountant. What really stands out to me from all these responses is how the "50-mile rule" is essentially a myth that's been perpetuated by company policies rather than actual IRS regulations. I've been obsessing over exact GPS measurements when I should have been focusing on documenting the legitimate business reasons for overnight stays. My situation involves security clearance work at facilities that often require very early morning access or late evening project completion due to operational security requirements. These timing constraints make it impractical to commute daily, but I never thought to document these security protocols and work schedules as business justification for per diem claims. The insight about "tax home" being your principal place of business rather than just your residence is also crucial - since I work from my home office about 75% of the time between site assignments, that clearly establishes my base for tax purposes. Thanks to everyone who shared their audit experiences and practical documentation strategies. This discussion has given me the confidence to properly claim legitimate travel expenses instead of being overly conservative due to confusion about non-existent distance thresholds!

This has been such an incredibly helpful discussion for understanding the real per diem rules! As someone who recently started a job that involves travel to multiple client locations, I was getting completely overwhelmed trying to find this mysterious "50-mile rule" that everyone talks about but that doesn't seem to exist anywhere in the actual IRS publications. Reading through all these experiences, it's clear that I've been approaching this completely backwards - obsessing over exact mileage calculations when I should be focusing on documenting why overnight stays are necessary for legitimate business reasons. I often have client presentations that run late into the evening or training sessions that start very early in the morning, which would clearly justify staying overnight regardless of the exact distance. The clarification that "tax home" refers to your principal place of business rather than just where you live is also really important. Since I work from my company's main office about 80% of the time between client visits, that should establish my tax home situation pretty clearly. What I found most reassuring is hearing from people who've actually been audited and had their documentation accepted by focusing on business necessity rather than arbitrary distance thresholds. This gives me the confidence to start properly documenting my legitimate travel expenses instead of being overly conservative due to confusion about rules that apparently don't even exist! Thanks to everyone who shared their real-world experiences and practical tips - this kind of community knowledge is invaluable for those of us trying to navigate these regulations correctly.

This thread has been incredibly enlightening! As someone who works in mobile equipment repair and travels to various industrial sites, I was completely caught up in this "50-mile rule" confusion too. Reading through everyone's experiences, it's clear that I've been making this way more complicated than it needs to be. What really resonates with me is the emphasis on documenting business necessity rather than obsessing over exact distances. I often get called to emergency equipment repairs that require me to be on-site for extended periods - sometimes starting at 4 AM when production lines go down, or working through the night to minimize facility downtime. These operational requirements clearly make it impractical to commute daily, regardless of whether the site is 35 miles away or 75 miles away. The clarification about "tax home" being your principal place of business is also crucial for my situation. I work out of our main service center about 60% of the time between field assignments, which should clearly establish my tax home for per diem purposes. Thanks to everyone who shared their audit experiences - it's particularly reassuring to hear that the IRS accepted documentation focused on business reasons rather than arbitrary mileage thresholds. This gives me confidence to start properly documenting my emergency repair calls and extended maintenance projects instead of being overly conservative due to distance confusion. This community discussion has been far more helpful than any tax guide I've read!

This discussion has been incredibly valuable! As a traveling sales representative who visits clients across multiple states, I've been struggling with this exact per diem confusion for years. Like so many others here, I was convinced there was some official IRS "50-mile rule" that I just couldn't locate in any official documentation. What's been most eye-opening is learning that this distance threshold is really just company policy convention rather than actual tax law. I've been meticulously calculating exact mileage to client locations when I should have been focusing on documenting why overnight stays were necessary for business purposes - things like early morning client meetings, multi-day training sessions, or back-to-back appointments that make daily commuting impractical. The clarification about "tax home" being your principal place of business is also crucial for my situation. I work from my company's regional office about 70% of the time between client visits, so that clearly establishes my base for tax purposes. Thanks to everyone who shared their audit experiences and practical documentation tips. The consistent message seems to be: focus on business necessity, keep detailed records of work schedules and operational constraints, and don't get hung up on arbitrary distance measurements. This gives me much more confidence in properly claiming legitimate travel expenses instead of being overly conservative due to mythical rule confusion!