Temporary Assignment

[Bart]

I have a client who is doing a medical inturnship in another city that will last for eleven months. Since this is a temporary assignment since it is expected to last less that a year, can he deduct the rent on his apartment and all his groceries and dining out?

[jainen]

>>can he deduct the rent on his apartment and all his groceries and dining out? <<

Sure, he can deduct all those things from his checking account. But unless he can establish that he is away from his "TAX HOME," this patient has no pulse.

[kcjenkins]

To be 'away on a temporary assignment', you first have to have a 'tax home' where you normally work. It does not sound like he has a 'tax home' to be away from. Sounds like he is a student who is taking his first job. Research his details carefully before you take the decision either way.

[Bart]

To be 'away on a temporary assignment', you first have to have a 'tax home' where you normally work. It does not sound like he has a 'tax home' to be away from. Sounds like he is a student who is taking his first job. Research his details carefully before you take the decision either way.

This is a surgeon. The inturnship is so he can become an orthopedic surgeon. He has been paying taxes here for some time making this his tax home.

[kcjenkins]

In that case, I'd have no problem treating it as a temporary job assignment.

[lbbwest]

This is a surgeon. The inturnship is so he can become an orthopedic surgeon. He has been paying taxes here for some time making this his tax home.

I am not as knowledgeable as the more learned members of this board, however at first blush it appears to me that if he is on an "inturnship" sic so that he can BECOME an orthopedic surgeon, the IRS may make a case that his "temporary location" is attributable to educational purposes rather than necessitated by employment REQUIREMENTS. Additionally, if he has an apartment there, I would be REALLY hesitant about taking groceries AND dining out..... but then I don't know nuthin bout birthin no babies Miss Scarlett. lbb

[JohnH]

I think you'd be safe in treating this as improving skills in his profession rather than becoming qualified for a new profession. His profession is "physician", although his specialty may be changing.

[jainen]

>>His profession is "physician"<<

I agree with that, but I'm still not convinced. In my opinion, we have not been given enough information to determine if he in fact is away from his tax home for a temporary purpose, or has moved to the new city.

[joelgilb]

Looks to me like the home is temporary. But think LBB has a good point, not so sure that this is not a career change. Might want to look to see if there any cases on point.

[JohnH]

I don't see how it could be a career change. Being a surgeon isn't a profession - it's a specialty within the general medical doctor profession. In this case it's even more granular. He's already a surgeon and now he wants to get certification in the sub-specialty of Orthopedic Surgeon.

Any licensed physician can hold himself/herself out as practicing any specialty if they choose to do so, without even completing any additional training. They go through the special training & internships for the purpose of obtaining board certification, not for the purpose of meeting any basic requirements of their profession. (At least, that's the way I've always understood it - I'd welcome being corrected if I'm wrong).

[lbbwest]

I don't see how it could be a career change. Being a surgeon isn't a profession - it's a specialty within the general medical doctor profession. In this case it's even more granular. He's already a surgeon and now he wants to get certification in the sub-specialty of Orthopedic Surgeon.

Any licensed physician can hold himself/herself out as practicing any specialty if they choose to do so, without even completing any additional training. They go through the special training & internships for the purpose of obtaining board certification, not for the purpose of meeting any basic requirements of their profession. (At least, that's the way I've always understood it - I'd welcome being corrected if I'm wrong).

I don't think I used the term "career change." We are missing a lot of trees in this forest. #1 is wanna be surgeon EMPLOYED by the same EMPLOYER? or is wannabe SELF-EMPLOYED?

If Dr. wannabe is an employee for Mayo in Minneapolis and does a surgical residency for Mayo someplace else, looking to return to Minn after the "less than one year" he May have a case for unreimbursed employee expenses whether he returns or not. IF he is self employed and owns a home in Fun City or anywhere else and works as a surgical resident on a self-employed basis in Not Fun City keeping the home in Fun City he may make a case for "temporary work" if he is planning on returning to Fun City.

IF he is an employee of Mayo in Minneapolis and then becomes a surgical intern at Johns Hopkins as an employee HOW can you justify unreimbursed employee expenses? Which employer requires these expenses; the one he quit, or the one he started with?

IF he is self-employed, rents an apartment in Fun City, gives up the lease and then moves to Unfun City to practice as a self-employed surgical resident?????? not planning on returning to Fun, WHY is this temporary living expenses?

I think there are not enough facts submitted to assess the correct answer. lbb always humble, often wrong.