My husband started a job that is 100 miles from home & we purchased a travel trailer & he lives there during the week. Are we allowed to deduct the trailer rent & trailer along with food expenses?

Yes, you can deduct these expenses if it qualifies as a "temporary assignment". You may regularly work at your tax home (where you make and also work at another location. It may not be practical to return to your tax home from this other location at the end of each work day.

The main rule is that these are travel expenses incurred are for an extended business trip or temporary work assignment that was expected to last one year or less.  The expenses may only be claimed for a stay for business.

Temporary living expenses include trailer rental, hotel lodging (or apartment rent for longer stays), meals, and local transportation.  Meals may be estimated using federal per diem rates.

See the info below for details. See this link for expenses you can deduct.

Follow these steps:

• Click Federal Taxes
• Click Deductions & Credits
• Click View All Tax Breaks
• Click Employment Expenses and (Start or Edit)
• Your Temporary Assignment expenses will go under Travel

Temporary Assignment:  The IRS states that if you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise.  If you expect it to last for more than 1 year, it is indefinite.  However, if you expect your employment away from home to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes.  Starting with the date your expectation changes, travel expenses will no longer be deductible.  (IRS Publication 54, page 12).  What determines a temporary versus an indefinite assignment is the intent of the taxpayer.  If assignment contracts can be made to last a year or less, this makes it much easier to document and support the position that your job was temporary in the uncommon event of an audit (see below).

Going home on days off.   If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.

If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.