Temporary home expense deductions?

[thomtax]

I have read the recent discussions on temporary work locations and what I can find in TTB, but I am confused.

Client works for a company located in City A. They send employees (client) to different locations across the country to build storage tanks. They are only at these locations for 30-45 days. The company pays for a lot rent in a mobile home park for the employee.

This client purchased a travel trailer to serve as a home in these temporary locations. He has a house that is his regular home, in city B.

Can a depreciation expense be used as a temporary home expense, along with utilities, etc?
Do I understand correctly that the expenses of traveling to the work location, from company headquarters are deductible? Also, that travel to the job site from the temporary home is commuting?

Also, shouldn't TP be able to deduct per diem for meals while away from home?

About the time I decide one way, I think of something else that makes me reverse my thinking. I need someone to point me in the right way of thinking.

Thanks.
LT

[Brad Imsdahl]

If an employee never works more than 30-45 days in any one location, and does not have a regular place of work to come back to, the employee could be a transient worker with no tax home. None of the travel costs would be deductible.

See TTB discussion on this on page 8-10 under “Tax home.” You have to have a tax home before any travel costs can be deducted.

[Gretel]

If your client actually performs some work at the local place of the employer then this would be his tax home. All travel expenses are deductible then (depreciation, mileage, per diem) including travel expenses between trailer and work place.