Tax home

Tax Glossary Definition

Tax home

A tax home is the primary location where an individual carries out their job or business activities. It is based on the person’s main work location—not where their family resides or where they maintain a house. This concept helps determine which travel expenses count as work-related and which are considered personal.

Example: If someone’s family stays in Hyderabad but their job requires them to work regularly in Bengaluru, then Bengaluru is treated as their tax home. Any trips they make back to Hyderabad are personal journeys, not business travel for tax purposes.

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