Temporary Living Expenses

[GregRC1]

I have a client that is a crew member on a charter boat, and they pay hum as a subcontractor and issue a 1099.   The assignment lasted a little less than one year, and he has now signed up with a different charter boat.  He lives in Tennessee and the charters are in Florida.  The second assignment with a different charter will put him being away over one year.   Can these be treated as two separate temporary assignments so, meals, travel and lodging would all be deductible?  Or by performing similar duties and in the same geographic area of Florida does the time away have to be combined and put him over a year.  There was no break in going from one assignment to the other, but they were different companies.

[qbteachmt]

You can read about Tax Home here:

https://www.irs.gov/publications/p463#en_US_2024_publink100033754