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Yes - all your statements are correct - and deductions are allowed for all travel expenses - if that is a temporary assignment to a different location.
The key in such determination is temporary -
According to the IRS - you must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise.
So - if that is a temporary assignment - you may deduct Per Diem, lodging and other travel expenses.
You may refer to the IRS publication 463 -
page 5 - Table 1-1. Travel Expenses You Can Deduct
However - if that is an indefinite job assignment - you tax home is changed - and NO travel travel expenses are deductible - but in this case you might be able to deduct one time moving expenses.
expect a new job (with a different company) within 1 year, so does this count as temporary?
- you must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise.
If circumstances are changed AFTER you start work - it is possible that temporary assignment converted to indefinite. In this case starting the dale the assignment is changed - no travel expenses may be deducted.
But the fist determination is made WHEN you start working.
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