Temporary job location

[lsowers]

Client had started job at end of 9/2007 out of town. Job was to be temporary(less than a year) so we took travel and living employee expenses. It ended in 6/08. Then in 8/08 he got called back and this time it ended in 12/08. Now apparently they called him back again this week and is still being told it is temporary.

Due to these circumstances, can we continue to claim the travel and living expenses in 2008 and possibly 2009?.

Thanks,

Lori Sowers, CPA

[kcjenkins]

Yes, since his employment ended each time, and only commenced again more than a month later, and each time for an even shorter period.

[jainen]

>>still being told it is temporary<<

"Temporary," as in expected to end by a certain date, or whenever the work gets done, as in "indefinite"?

[lsowers]

Jainen,

I don't think he is told a definite date, just that it will last a few months.

[jainen]

>>it will last a few months<<

That sounds like temporary, not indefinite--so far, so good. But where is his tax home, i.e., the principal work location? Did he take a job locally that sent him out of town on a project, or did he take a job in the other town?

[lsowers]

The employer is based out of NC, we're in FL. He took the job in another town here in FL.

[jainen]

>>He took the job in another town<<

It may be hard to support deductions for travel and lodging. Study up on the meaning of "tax home."