Can you deduct business travel when you’re away from home on a temporary assignment?

The short answer is “it depends.”  For these purposes, your “tax home” is the general vicinity of your principal place of business.  However, if you don’t have a permanent principal place of business, your main residence may be your tax home. Generally, you can deduct business travel expenses when you’re away from your tax home on a temporary assignment at a single location if the assignment is expected to last for one year or less. However, if the duration of the job is indefinite and expected to last longer than one year, the location of the assignment becomes your new tax home. So you can’t deduct your lodging expenses while you’re there.  Along the same lines, you may be able to deduct travel expenses between home and several temporary work locations outside the metropolitan area where you normally live and work.

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