Temporary Job Assignment & Deducting Living Expenses

[Calten_70]

I accepted a new position with my company in a new field in 2018. This was contingent upon me temporarily coming to the market where my new department was to meet people, learn and build relationships. I was allowed to stay and work from my home until the end of the year as we were having a child in August.

We sold our home at the end of 2018 to allow us to afford the changes of my temporary move south. My wife and sons lived at her sisters house. I moved south to North Carolina.

I spent all of January in a corporate apartment which was entirely paid for by my employer. Feb 1st 2019 I moved into a rental home with a six month lease to accommodate my 39 week requirement to work in the North Carolina market. In June we purchased another house in Ohio as I was nearing the end of my lease and assignment. My wife moved into that home in June, and I moved in at the end of July. The entire temporary living lasted from December 1st 2018 thru July 31st 2019. My wife and sons would travel back and forth. She continued to work for her employer with a six month temporary scenario allowing her to work from home when needed (when she traveled to NC). I have an email to show his arrangement.

Am I able to deduce my rent, utilities, mileage, moving expenses (uhaul/storage), and food per diem?

[VictoriaD75]

No. The Tax Cuts and Jobs Act eliminated the moving expense deduction for most taxpayers. Beginning in tax year 2018, it is deductible only in certain circumstances for military-related moves.

Prior to the elimination of the deduction, rent and food would not have been deductible moving expenses. You could only claim those expenses that the IRS deemed "reasonable and necessary to your move," such as mileage, rental trucks, short-term storage, or boxes. 

[Calten_70]

Victoria, thank you for your reply!

To be clear moving expenses are equivalent to temporary living expenses. Correct?

[VictoriaD75]

No. Temporary living expenses, such as the rental situation you described, are not included as deductible moving expenses. 

[ddwicker]

I live in Texas, and accepted a position with an employer whose main office is an Alabama.  They wanted me to acclimate to the company culture in Alabama before working in an office in Houston.

For four months, I lived in a temporary residence in Alabama.  My wife and son remained in Texas.  I paid rent and utilities in Alabama, and returned home approximately every other weekend.  I did not change my driver's license or vehicle registration from Texas to Alabama.

Are my expenses - rent, utilities, food, trips - tax deductible?

[MaryK4]

No, unfortunately, the expenses are not deductible.  In the past, there was a possibility of them qualifying for Unreimbursed Job Related expenses, but this is not a deduction after 2018.  

@ddwicker