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Temporary Living Expenses

Temporary living expenses while working away from your tax home:
If you are in the United States on a temporary work visa, you may be able to deduct temporary living expenses (rent, meals, local transportation) during your first year of work in the U.S. (or in a new location).
Meals will be based on federal per diem rates.
If you want to claim temporary living expenses, please complete the following:
Tax Payer Spouse
If you started working in U.S. in Tax Year:
Date job started:
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
If you started working in U.S. in 2015:
Date job started:
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
Average monthly rent while working: $ $
FOR OFFICE USE ONLY
Tax Payer Spouse
From:
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
  to 
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
  Tax Year 
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
  to 
<December 2025>
SunMonTueWedThuFriSat
30123456
78910111213
14151617181920
21222324252627
28293031123
45678910
  Tax Year 
Transport: $5  x    x  22  =  $ $5  x    x  22  =  $
Meals: $49  x    x  22  =  $ $49 x x 22 =  $
Rent:   x    =  $ x =  $
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