What defines a temporary work location for service members?

A temporary work location for service members is defined as a situation where the employment is expected to last for one year or less. This definition is important in understanding how tax laws apply to service members, particularly regarding deductions and the treatment of income from foreign locations or deployments.

Temporary work locations help determine factors such as where a service member's primary residence is for tax purposes and whether certain expenses related to the job are deductible. When a service member is assigned to a location for an extended period, such as more than a year, that location is typically considered a permanent duty station rather than a temporary assignment.

This distinction is crucial for correctly assessing tax situations, as different rules may apply to temporary versus permanent work assignments. Recognizing a temporary work location enables service members to understand their tax obligations and benefits better.