Per the federal tax laws and the rare exceptions to the Portal-to-Portal law, I am fortunate enough to claim my travel time to my temporary worksite in PA as a business expense.

For this temp contract with our client, I bill my time worked there as "PA - My title" and my drive time is simply billed as "Drive Time" and charged to the client.

Someone in the billing office didn't seem to understand the Wilmington Tax law and charged me for 6 months of City Tax for work . . . not performed in the City. Our office is in the city and falls under the City Tax, but I don't work there. My CPA said I need a letter from the employer stating that X of Y work was conducted out-of-city and a refund would be issued.

I got my letter. Too bad it did not count my billed drive time as work outside the City. If you really want to get technical, the road I take through the city puts me there for less than 5 minutes each day, which seems hardly taxable.

SO . . . how does that travel time fall into the geographical work area? Is it up to the employer to say that my drive time is worked in Wilmington, even though I'm driving for almost 45 minutes everywhere but there? Or would common sense be backed up in a legal decision on this matter?

That is specific to the city earned income tax law. It's not a wage-and-hour issue. You can contact the city income tax bureau to ask your question.

Thanks, Patty! I knew you'd keep me straight . . . :)