However,
Travel, food and lodging are only deductible business expenses if you are a 1099 independent contractor and the assignment must be temporary, meaning expected to last and actually lasting less than one year. If the assignment is temporary or lasts more than one year, then your work location is just your new home, and regular home living expenses are not allowed as deductible work expenses. See chapter 1 of publication 463.
https://www.irs.gov/pub/irs-pdf/p463.pdf
