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system
can you lease a secondary residential apartment for a job in nyc, and declare it as expense in tax return?
user
as i understand it... generally housing can't be considered a business expense unless taken at your employer's explicit direction, for the good of the business rather than the employee. temporary assignment far enough from you home office that commuting or occasional hotel nights are impractical,  maybe.  in other words, if they wouldn't be (at least theoretically) willing to let you put it on an expense account, you probably can't claim it here.
assistant