jasdlm Posted April 1, 2009 Report Share Posted April 1, 2009 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. Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted April 1, 2009 Report Share Posted April 1, 2009 He does not have to be 'sent' by his current employer. As long as this is a temporary job and he will return to his ''tax home' after he finishes the job, he qualifies for the deduction. Congress wrote this one recognizing that there are many extra expenses when you maintain your current home while also having 'away from home' expenses. Quote Link to comment Share on other sites More sharing options...
jasdlm Posted April 1, 2009 Author Report Share Posted April 1, 2009 Thanks, KC. I really appreciate that. Quote Link to comment Share on other sites More sharing options...
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