Temporary assignment- Travel & Living expenses

[Taxadvisor VA]

Client will be on a temporary assigment for 10 months overlapping 2013 & 2014.
TTB:8-11 addresses temporary assignment and tax home.
In my example, client lives in VA and is working in St. Louis for the 10 months.
As I undertsand it his tax home is VA b/c that is his regular place of business or duty post.

* Thus, travel expenses in ST Louis too and from his work location are deductible.
* His living expenses are deductible. (TTB gives an example of Joe lives in Minneapolis and travels to Fresno on a 9 month assignment. It mentions living expenses are deductible as travel expenses).
Are living expenses?:
- rent.
- utilitities.
- food. (50%???).
- cell & internet.

I'm asuming here that all expenses deductible would be reported on F2106 less any employer reimbursement.

Thanks for your input and response.
Taxadvisor VA

[ddoshan]

Assuming he meets all the criteria as you suggest then yes his travel expenses would be deductible as an employee on form 2106 less any reimbursement. I would be skeptical about cell phone and or internet. Cell phone and internet fees I would think would only be deductible to the extent that any expenses could be attributable to business use verses personal. I assume client would have a cell phone anyway and that it is not used only for business. Internet probably the same.
Just review his situation carefully to see that all the criteria are met for travel away from home.

AS an aside. I did taxes back in the 70's and got back into it 13 or so years ago. I have read about every conceivable bit of information available several times in regards to the above. Yet I still have trouble with travel, transportation expenses, tax home, etc. back then and still do today.