Husband lost his job due to massive layoffs. Wife is still employed. H takes a job 300 miles away and moves. W is seeking employment in H's new location.
H comes home every other week getting house in shape for sale. W travels several times for job interviews. This situation continues for 10 months.
Is this a temporary job location for the deduction of travel and lodging expenses?
Dick
If the employer sent TP to a temporary job location, the associated travel and lodging expenses could be deducted as 2106 expenses.
A temporary job is one expected to last less than a year and at the end, employee would return to the original location or a new location for that employer. And in fact, the job did last less than a year.
However, this could end up meeting the rules for job search expenses, which go to schedule A 2% misc deductions.
I agree that the wife's travel expenses might be construed as job search expenses, but not the husband's travel. His trips back to prepare and sell his old home are personal and nondeductible expenses. Deductions are limited to moving expenses allowed in Pub 530 (as are wife's if she had employment at the old location).
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