Hi

I live in florida and will be doing a 3 month locum assignment in Hawaii. If I drive from FL to CA, then have may car shipped to HI from CA, can I deduct the milage and M&IE for the cross country trip? Cost of lodging during the cross country trip? Can I also take a deduction on the milage driven while I'm on assignment in Hawaii?

Thanks!

Zip Code: 32920

To be able to deduct the mileage and all the other travel and living expenses associated with the three-month locums assignment, you need to be able to show that you plan to return to the metropolitan area where you are currently living and working, and will resume working upon your return. The fact pattern that you live in one city, will work in another city for a year or less, and intend to return to the first city upon the completion of that job assignment is critical for this lucrative deduction.

Zip Code: 01801

From a non accountant (for all its worth) who has reviewed IRS publication 463 and other per diem guidelines for M&IE, it looks like only the period of the locum assignment qualifies for the M&IE plus one day before and after at 75% of M&IE. There is also another rule that took effect November, 2014 that says for long term assignments, only 75% or 50% (depending on the length of the assignment) of the per diem rate would be allowable as a deduction.

Zip Code: 94949