@gerardo47
in general, if you are working away from your tax home on a temporary assignment expecting to last and actually lasting less than one year, you can deduct your actual lodging expenses and 50% of your actual meal expenses or 50% of the federal per diem. Your employer has the option of paying those expenses for you on a tax free basis, if they have an accountable expense plan and if the travel expenses are work related. If you are reimbursed for your travel, lodging, or food expenses on a tax-free basis, you may not also take a tax deduction for them. However, if you are not reimbursed, or if the reimbursement is included in your 1099 gross compensation, then you can deduct the expenses.
As mentioned, I would review the concept of” tax home” to make sure that you have enough of a business and financial connection to your place of residence that it can be considered your tax home.
