"What you haven't told us is why you think she has a tax home.  Is her school in the same town as her family's home?  Did she have duplicate living expenses while on this assignment? "

I know this is the old post, but dealing with the similar situation. OP did say: "If in her case, we have to file a Schedule C, and she was out of town 500 miles away for this assignment, then she qualifies to deduct 50 % food, hotel "housing", and all other business expenses. Just like a construction workers goes out of town to perform the job."