Temporary Job

[Earl]

Client did not work in 2007 and part of 2008. Took temporary job in 2008 which will last less than 1 year in an area away from residence and normal tax home. Will return to normal tax home after job completed.. Would travel expenses be deductible since he was not working when he took the temporary job.

[JG EA]

I would say yes, if he had extablished his tax home in the area of his own home beforehand or if he meets the 3 points on page 8-11 under tax home in TTB.