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You being able to deduct either the rent or mileage depends on if the work location is considered a "temporary", or a "permanent" work location. SEE BELOW:
Temporary work location. If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.
If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.
If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year.
If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It will not be treated as temporary after the date you determine it will last more than 1 year.
What the above means is that if this job location is considered temporary, based on the definition provided above, then you will can deduct reasonable and necessary business expenses
for the lodging and mileage. However, if the work location is not considered temporary based on the definition provided above, then the new location will be considered your tax
home for tax purposes, and you will not be able to deduct the expenses for lodging or mileage.
Please let me know if I can be of further assistance to you regarding this matter.
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