What are temporary living expenses?
Temporary living expenses are travel expenses incurred during an extended business trip or temporary work assignment that was intended to last one year or less. The expenses may only be claimed for a stay for business. Personal or school stay expenses generally are not deductible. Temporary living expenses also have no relation to having alien status. A U.S. citizen working temporarily in another city can also claim them. However, the time limitation of the visa makes it easier for a foreigner to claim that he is “away from home” on a business trip if he intends to work in the new location for less than a year. Temporary living expenses include hotel lodging (or apartment rent for longer stays), meals, and local transportation. Meals may be estimated using federal per diem rates. For example, the IRS allows $46 per day for a high cost locality (e.g., New York City). On the tax return, temporary living expenses are deducted as unreimbursed employee business expenses. What are the rules
