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Temporary Job Assignments
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Fellowship as temporary job assignment

My husband has been in a cardiology private practice for 5 yrs. He terminated his employment and is doing a one year ICU fellowship program in another city in our state.
When completed, he will return to our home town and take a staff position at our local hospital.
Does this qualify as a temporary job assignment?
Many thanks.

Zip Code: 87508

Re: Fellowship as temporary job assignment

It seems that your husband will have worked in one city, then moved to another city for a year or less with the intent to return to the first city to continue working. Based n my understanding of the temporary job assignment rules, that qualifies as a temporary job assignment. And in that case, the year living in the other city will be treated as one long business trip, and the travel, lodging and a daily rate for meals should all be deductible.

Here is a link to the place in IRS Publication 463 that addresses Temporary Job Assignments: https://www.irs.gov/publications/p463/ch01.html#en_US_2015_publink100033764.

Zip Code: 01801