You may regularly work at your tax home and another location. It may not be practical to return home from this other location at the end of each workday. If your assignment or job away from your main place of work is temporary, your tax home does not change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses, if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less.
A work assignment away from the taxpayer's tax home, the termination of which can be foreseen at the time the job begins, within a reasonably short period. Deduction of temporary assignment expenses is allowed to provide relief to those who have extra expenses because of their work. To have any deductible expenses, the taxpayer must own or be renting or buying lodging in the general area of the regular place of employment and intend to return to that lodging at the end of the temporary assignment.