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Indefinite Duty

What are indefinite duty assignments?

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).

When a new base or domicile considered an indefinite duty assignment?

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.

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