There are job expenses that can be deducted for job assignments that are temporary assignments that take the taxpayer away from the taxpayer’s home.

However, in order for job expenses such as housing, food and travel to be taken as a deduction, the taxpayer must determine whether the assignment is truly temporary.

A temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less.

If the job assignment meets the criteria then the taxpayer’s home does not change in relationship to job expenses. The taxpayer is considered to be away from home for the whole period he/she is away from the main place of work.

If the job is initially temporary and then becomes indefinite due to a change in the circumstances, the taxpayer may no longer deduct job related expenses.

A misconception is that the taxpayer can take a break or leave for a period of time to keep the job assignment under the one year mark. The IRS considers a series of assignments to the same location, all for short periods but that together cover a long period to be considered an indefinite assignment. If the assignment is considered indefinite the location is considered to be the taxpayer’s new home and expenses cannot be taken.

Temporary job assignments often occur with traveling nurses and construction workers. Amounts paid for food, lodging, mileage, and other expenses necessary to maintain a temporary home may be deductible.

A taxpayer must be able to show that the assignment is indeed temporary and was not expected to turn into an indefinite assignment.

If the taxpayer receives an allowance for living expenses and the assignment becomes indefinite, the taxpayer must include in income any amounts received from the employer for living expenses. This is true even if the amounts are called travel allowances and the taxpayer accounts to the employer for them.

The taxpayer may be able to deduct the cost of relocating to the new tax home as a moving expense. Expenses for moving have some limitation to what is deductible.

Tracy Bunner is an enrolled agent and tax preparer with an office in Harrisville. She can be reached at 801-686-1995 or at tracy.bunner@hrblock.com.