writing off apartment rent if work requires me to move temporarily

Possibly. IRS recently made it a bit easier to deduct temporary lodging expenses while traveling in connection with one's trade or business. See IRS Notice 2007-47, issued May 23, 2007.

wrote

The extended period of time needs to be less than 12 months for you to deduct it as temporary quarters, etc. You probably need to keep your current place too, as that helps prove that you intend to return to it after the temporary job is finished.

-- Paul A. Thomas, CPA Athens, Georgia

Maybe, if your employer assigns you to an out of town job that

i) is expected to last less than one year and

ii) does last less than one year,

then your reasonable, ordinary and necessary temporary living costs may be deducted.

Yes, you can write of the apartment rent, but also virtually every expense you incur there, including food, laundry, commuting, telephone, etc. If you're on schedule C they are direct deductions. If as an employee on Schedule A with a 2% of AGI deductible. ed