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Hello and thank you for using Just Answer,If you will be working in Washington then that will be considered your tax home. Your tax home is where you are employed or assigned to work and not necessarily your personal residence. You would be allowed to use any costs that you are required to pay or that are subtracted from your pay (or your portion of the profits form the catch).If you are supplied meals on the boat then you would not be allowed to use that cost unless you were required to pay.Your lodging would not be allowed unless you were temporarily assigned to the area by your employer. Example: you work in Florida and were sent to Washington for a temporary time (less than 1 year).
There some expenses that you would be allowed.
The following are examples of deductible expenses:Gear and supplies, including rain gear,gloves, and bootsLicensesBusiness telephoneAirfare and travel expenses to andfrom portOut-of-port lodging and mealsBoat expenses such as galleyprovisions, fuel, and unloadingfees (if taken directly from yourshare)
This is a worksheet for crewmembers that assists in tracking expenses;http://www.abdc.org/wp-content/uploads/2012/12/Commercial-Fishing-CREW-Information-Sheet-v2013.pdf
Out of port refers to a port that is not the home port of the boat. So if the boat stops at any port that is not the home port of the boat and you have to pay for your own expenses, then yes. You can not use the rent you will pay to stay in port while you are off the boat while the boat is not away from it's home port.