Travel expense at new job location

[KJ Judd]

Client (insurance agent) has been assigned a new sales territory. While client is working in the new area & before he sells his current home, can he deduct travel expenses (hotel or apt.) & mileage from home to new location?

He is an employee for the first month (Oct) of this arrangement and then will be considered self employed (Nov on). I'm thinking the tax home issue will prevent him from taking these deductions. However they will be significant and I don't want to miss an opportunity here. Thanks!

[solomon]

It surely does not sound like a temporary assignment; therefore, I vote with you - tax home is at the new assignment.

[Golden Rocket]

Judd for the Defense

One critical question: Does your client plan to move?

[KJ Judd]

Yes, he plans to move to the new location (which will be far enough to qualify for moving expenses). My only idea is if he still maintains business relationships with his clients in this area, he could take mileage returning to his personal residence here.