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Deductions & credits
Unfortunately, because it was not anticipated to last more one year or less, her costs are not deductible.
The statute on away from home was changed in 1992 to include "For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year."
IRS's Tax Topic 511 addresses this as follows: "Travel expenses paid or incurred in connection with a temporary work assignment away from home are deductible. However, travel expenses paid in connection with an indefinite work assignment are not deductible. Any work assignment in excess of one year is considered indefinite. Also, you may not deduct travel expenses at a work location if it is realistically expected that you will work there for more than one year, whether or not you actually work there that long. If you realistically expect to work at a temporary location for less than one year, and the expectation changes so that at some point you realistically expect to work there for more than one year, travel expenses become nondeductible when your expectation changes. "
Note that if a permanent position is accepted but it turns out to be, for example, only for 8 months, the travel expenses would not be deductible as you did not realistically expect to work there less than one year when the assignment began.