Hi all,
My wife is a USC, resident in UK, I'm a UK citizen NRA doing her tax return for her.
I had a quick question regarding work travel expenses: my wife's a teacher, but currently does contract work and is paid by the day. She goes out to many different schools, and rarely spends more than two or three months in one school. Under UK tax law, her place of work in this situation is her home, so travel to the school is tax deductible.
Is travel in this situation likely to be deductible under US tax law? If so, according to publication 54 it looks as though she has to fill in 2106 (or 2106-EZ) and write the result on 1040 Schedule A. I've never seen 2106 mentioned on this site though.
Her travel is not reimbursed.
Oh, and another question: if she and I share a bank account, is the interest income deemed to be split in half between us? In which case, we only write her half on the 1040? It only amounts to a few quid anyway but I want to get this right.
Thanks a lot for any help.
