This is not a valid deduction rules are clear but I deducted anyway. You can deduct anything you want and if your not audited then you get away with it, I have been audited 3 times since I became a controller, first time the guy asked and I said I was from X state but living in Y state while I train he said fine and didn't look into it any more, second time the guy disallowed and I had to back pay 3 years worth, third time I never claimed cuz the 2nd time but asked about it and that guy agreed with the second. Third guy explained I should have paid the first time as well cuz I was living and working in the same state requardless, he went as far as to say even if you are on temp detail you are not allowed.