Client is away for the academic year doing a fellowship at another University. Client is receiving salary from the University he is visiting. He and his family moved to a different state for the academic year, rented their home here, etc.
He sent me an article entitled 'Tax Planning for Professorial Sabbaticals' by Hulen, Kenny and Christensen. Basically, article talks about deducting living expenses for being on temporary assignment.
University 1 did not require client to go, but of course, it is good for promotion and tenure, etc., so definitely furthers his business purpose. He is basically on unpaid leave from University 1.
It seems like a deduction in this case for housing and meals (which taxpayer wants to take) would really be a windfall. It will also happen next year given that the academic year spans two tax years.
Obviously, I want to take this deduction for the client if it is legitimate. I guess I'm having a hard time seeing this as a 'temporary assignment' rather than a choice to work in another State for a year.
Please advise.