Deductions of Travel Expenses to
Temporary Work Site
Many Expenses Can be Written Off if Assignment is Expected
to Last One Year or Less
Travel expenses to a temporary work site are deductible if the assignment
is reasonably expected to last one year or less, and actually does.
Deductible expenses include costs incurred for travel, meals, and lodging.
Even travel to a temporary work location in your home city may be
deductible (although commuting costs to your regular workplace are not).
If the temporary job assignment is expected to last less than a year and
actually lasts longer than one year, only the expenses incurred up to the
time it is determined that the job will last longer than one year are
allowed.
If the assignment is expected to last longer than one year, but you finish
the assignment in less than one year, none of the expenses are allowed.
The key factor for determining the deductibility of expenses is how long
the assignment is expected to last.
