The per diem becomes taxable as soon as you receive notification or become aware of the fact that the assignment will no longer last less than one year.
As far as your address, this information is not provided to the IRS. The only address the IRS ever sees is the one that you report on your tax return
and the one that is used to send your W-2 form
. So it will not make a difference whether you change that third address or not.
As far as the new location, there is no regulation
which states how far the two jobs need to be apart in miles. The regulations state that the temporary work assignment must be at least 50 miles from your regular home. So wherever you relocate to, as long as you treat that as a separate job location and as long as it is still 50 miles from your regular home, then it qualifies for per diem reimbursement
However, I would say this. The further away that you can make that new location from your current job site, the better chance you would have of this standing up to an audit. So I would say you would want to go at least 50 miles, since that is what the IRS uses for their guidelines as being away from home.
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Thank you nicksie.