Deductable Commute miles & Living Expenses

[Bird Legs]

Clients, home in Texas, wife got a bit part in a movie in Hollywood. While there, she,
rather, her agent, would send her to auditions for parts in other movies. She went there
in the latter part of Jan., 2006. has been there since then, except to come back to Tx
for a few weeks at a time to visit and spend time with husband. She is still in CA.
auditioning for parts.
Can she deduct the trips made back home in 2006 and also can she deduct the
living expenses, rent, food etc. while in CA. for 2006?
Probably not for 2007 because she has been there too long.
Any help will be appreciated.

[Brad Imsdahl]

The issue should be, at the time she went to Hollywood in January of 2006, did she expect to stay there longer than one year?

If so, no deduction for travel.

If not, at what time did she expect her stay to be longer than one year? Travel expenses would be deductible up to the point in time where she learned the stay will last longer than one year.

That all assumes her Texas home qualifies as her tax home.

[Bird Legs]

Brad, Thanks

for your response. Clients wife really did not know how long she would stay out there.
Additional info, she was not working when she went out. Her agent sent her out there
to try out.. She did get a small part in a movie. She has several other small parts
in other movies also. She reads for different parts quite frequently trying to get one.