Temporary assignment has a life span. After that point it may be considered indefinite. Once that happens, you have a new tax home and it is no longer a travel expense.
Temporary
assignment vs. indefinite assignment. If
your assignment or job away from your main place of work is temporary, your tax
home doesn’t change. You are considered to be away from home for the whole
period you are away from your main place of work. You can deduct your travel expenses
if they otherwise qualify for deduction. Generally, a temporary assignment in a
single location is one that is realistically expected to last (and does in fact
last) for 1 year or less.
Determining
temporary or indefinite. You
must determine whether your assignment is temporary or indefinite when you
start work. If you expect an assignment or job to last for 1 year or less, it
is temporary unless there are facts and circumstances that indicate otherwise. An
assignment or job that is initially temporary may become indefinite due to
changed circumstances. A series of assignments to the same location, all for
short periods but that together cover a long period, may be considered an
indefinite assignment.
