Hi, I'm currently a Missouri resident and about to start a job in Minnesota. My wife moves up to Minnesota later this year, so for more than half of this year I'll still have my MO driver's license and be paying rent and utilities in MO. I didn't negotiate my salary as some smaller salary amount PLUS Per Diem which I've heard you are supposed to do.

My question is if I'm being paid a regular salary that is all salary, when it comes time to file 2011 taxes next year will I be able to take the standard Per Diem deduction for my work city just based on the fact that for those first 6 months I maintained the MO "tax home" and won't have any kind of Per Diem documents from my company? I do keep a detailed driving record and will have detailed rent and utility records for both states, if that helps.

Please clarify - is this job in MN temporary? Or are you planning on moving to MN and make it your permanent residence? Because per diem only applies to temporary jobs (anticipated to be less than a year in duration). If your intent is to continue working in MN for more than a year, then you may deduct certain costs of relocation to MN, but you can not deduct commuting costs.