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depend on if the out of state assignments are temporary in regards XXXXX XXXXX he produces all of his income
or if his sole job is moving around to produce income.
Temporary assignment vs. indefinite assignment. If your assignment or job away from your main place of work is temporary, your tax
home does not change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses
if they otherwise qualify for deduction
. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.
If he doesn't do any work where is primary residence is then that is not his Tax Home. Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.
There is a good chart on page 14 of the link below that outlines what travel between jobs is allowed an what is not. You should reference "Temporary work location"
So to summarize, if he works temporarily away bust mostly in his normal location the hotel, meals and mileage can be deductible
, but if his main job is on temporary assignment than he can't make the deduction as his tax home is where he works and therefore you can't deduct such expenses where you live and work.
This is all outlined in the link above.
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