Revenue Ruling 87-41

Revenue Ruling 87-41 clarifies how certain expenses related to business travel are treated for tax purposes. Specifically, it addresses when an expense for travel to a temporary work location is deductible. The ruling states that if the travel is necessary for business and the location is not considered the taxpayer's regular workplace, the associated expenses can be deducted. This guidance helps ensure that taxpayers understand what qualifies as a legitimate business expense, allowing for accurate reporting and potential tax savings related to travel costs.