Oil Field Worker

[tonia2021]

Taxpayer works in the oil fields. He is at home for two weeks and then away from home 2 weeks. After doing some research, it seems to me that his tax home is at his job so nothing would be tax deductible when he is working during the two weeks on. This is not a temporary job. However, during this past year, he was sent to a different location out of state for the two week stretches and this is a temporary location (less than 6 months). Would his mileage and a per diem amount be deductible when he is at this temporary location?
Any information would be appreciated.

[taxea]

Pub 17 travel section details this for you

[Gretel]

Taxpayer works in the oil fields. He is at home for two weeks and then away from home 2 weeks. After doing some research, it seems to me that his tax home is at his job so nothing would be tax deductible when he is working during the two weeks on. This is not a temporary job. However, during this past year, he was sent to a different location out of state for the two week stretches and this is a temporary location (less than 6 months). Would his mileage and a per diem amount be deductible when he is at this temporary location?
Any information would be appreciated.

Yes, mileage, per diem, motel are deductible for the temporary assignment.