My fellowship requires 3 months outside the state at a hospital outside our system. Housing and an on-call meal allowance are provided. Two questions: 1)Can I deduct my other expenses while there - either by actual receipts or per diem and 2)can I deduct non-reimbursed milaege on my car (i.e coming home for weekends off or commuting from the provided housing to the office).

Zip Code: 01824

When you work at a temporary job location - which is defined as one where you will be working for a year or less - commuting between the temporary job site and your home is definitely deductible. If the temporary job site is outside the generally vicinity of where you live, then all your mileage while away is deductible.

As far as for your meals, if the only food you are getting is a meal while you are on-call, I don't see any reason why you wouldn't claim a deduction for your meals based on the daily "per-diem" rate for that locality. You can find all of the per-diem rates at www.gsa.gov. And don't forget, you can only deduct 50% of the cost of your meals, even when you calculate the deduction based on the per-diem rates.

Zip Code: 01801

Just to clarify regarding meals:
During my away rotation, i do not have to take call.
Can I still deduct 50% of the listed "per-diem" M&IE rate for every calendar day I'm away (i.e. including weekends), or am I only limited to business days (i.e. Mon-Fri)?

Any time that you are outside the general vicinity of where you live for business, you get to deduct 50% of the money spent on meals, business related entertainment, and incidentals. You can base this deduction on actual expenses incurred, or on the Per-Diem rates.

If you're away on the weekend, you can still claim your expenses. Travel for business is not limited to Monday through Friday.

Zip Code: 01801