Temporary Assignment or Job
You may regularly work within the city or general area of your tax home and also work at another location. It may not be practical to return home from this other location at the end of each work day. If your assignment or job away from your main place of work is temporary, your tax home does not change. You are considered to be away from home for the whole period you are away from your main place of work. Your travel expenses are deductible. Gener-ally, a temporary assignment in a single lo-cation is one that is realistically expected to last (and does in fact last) for one year or less.
Determining temporary or indefinite.
You must determine whether your assignment is temporary or indefinite when you start work. If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise.
Going home on days off.
If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.
END information is from IRS Publication 463:
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