I forgot. Can I deduct the moving expenses on both ends?

Zip Code: 77054

I read your question a few days ago, but wanted to mull it over for a few days before responding. Most of the issues are pretty easy. I agree that your wife's fellowship qualifies as a temporary job assignment. And as a temporary job assignment, I think you should feel comfortable deducting the daily rate for Meals and Incidentals (which is 50% deductible), the standard mileage rates for 100% of miles driven during the twelve months, and 100% of the other expenses you listed. I would also include the cost of moving to Texas and moving back to Florida as part of the temporary job expenses on the Form 2106.

I'm not sure what advice I would give about the rent. It sounds like you are in an apartment that costs $2300 per month for all three years of the training. I guess if you can demonstrate that you got such an expensive apartment only because your wife was coming for a year, you can then maybe deduct the premium you paid to get this apartment over what you would have rented a smaller apartment for. I don't think I would recommend claiming all $2300 of monthly rent for the twelve month period of our wife's fellowship, however.

According to these rules, the tax rules give people a tax break during a temporary job assignment since most couples need to duplicate living expenses during the assignment. In your case, your are actually reducing living expenses during these twelve months.

I know I didn't give you an exact answer to your question, but I hope you found this response somewhat sufficient. The rules are a little gray here, so you have the opportunity to be a little aggressive with this deduction, or you can choose to be a little conservative instead.

Zip Code: 01801