IRS Topic 511, covers this in detail. For an example, it mentions your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home.
As far travel expenses to be claimed, Topic 511 states that you can deduct travel expenses paid or incurred in connection with a temporary work assignment away from home. However, you can't deduct travel expenses paid in connection with an indefinite work assignment. Any work assignment in excess of one year is considered indefinite. This doesn't mean that travel expenses can be claimed in temporary work assignments if you are traveling between your permanent home and your tax home or vice-versa unless that travel has a business purpose. just going home to visit the family is not allowed as a travel expense.
Here are deductible travel expenses you may claim on temporary work assignments.
- Travel by airplane, train, bus or car between your tax home and your business destination.
- Fares for taxis or other types of transportation between an airport or train station and a hotel, or from a hotel to a work location.
- Shipping of baggage and sample or display material between regular and temporary work locations.
- Using a personally owned car for business.
- Lodging and meals.
- Dry cleaning and laundry.
- Business calls and communication.
- Tips paid for services related to any of these expenses.
- Other similar ordinary and necessary expenses related to the business travel.
Hopefully this clarifies many of the questions that have already appeared.
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