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Re: Re: Fellowship Temporary Assignment Deduction


What if someone already knows that they will be going to practice in one state (say, New York)after a temporary fellowship in California, but is finishing his residency in a third state (say, Pennsylvania)? Can one still deduct under the Temporary assignment rules? Also, which would be the "tax home"?

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Replying to:


Based on the little bit of information you provided, it appears that New York will remain your "tax home", and the one year fellowship in California will qualify as a temporary job assignment. The fact that you have a job lined up back in New York substantiates that you intend to return to New York after the temporary job assignment ends.



That means that all of your travel to and from California, as well as your lodging and 50% of the per-diem rate, is deductible to you.



I recommend that you go to the IRS' site, www.irs.gov, and read through Publication 463, Travel, Entertainment, Gift and Car Expenses.

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Replying to:

I am currently doing a one year orthopaedic surgery fellowship in California (8/2002-7/2003). Prior to this I was an orthopaedic resident in NY(7/1997-6/2002). Upon completion of the fellowship I am returning to NY to start my practice. Can I deduct expenses for this year under the "Temporary assignment" rules since I will be in Cali for "one year or less". Can I consider NY to be my "tax home"?