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Instead, you receive classroom and on-the-job training throughout the United States.

You keep your apartment in Boston and return to it frequently.

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You don’t have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Because you aren’t off to get necessary sleep and the brief time off isn’t an adequate rest period, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging.To determine whether you are traveling away from home, you must first determine the location of your tax home.Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home.You don’t expect to return to work in Boston after you complete your training.During your training, you don’t do any work in Boston.However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle).