I've heard different interpretations of this - I understand that reimbursements from my employer for business travel expenses are treated as taxable income when working away from home for over 12 months. Does this imply that periods of less than 12 months working away from home will not carry this tax liability? In other words, if I work from home for a month, every 11 months - will that eliminate the taxable income liability for these travel expenses? I've heard this called a "tax reset period' - is this correct?