Indefinite duty assignments
are assignments or jobs that are not considered a
temporary assignment.
This is what typically happens when a flight crewmember changes his or her
base or domicile.
When a taxpayer is on an assignment that is considered indefinite, the location
of the assignment or job now becomes the taxpayer’s new
tax home (i.e. a typical
base change).
An assignment or job in a single location is considered indefinite if it is
realistically expected to last for more than one year, whether or not it
actually lasts for more than one year. A flight crew’s aviation related
travel expenses are only
deductible when the pilot of flight attendant travels away from his or her tax
home and that travel involves an
approved rest period.
Other related duty definitions include a temporary assignment and an
itinerant.