<p>There’s some good analysis (not specific to NRAs) here: [Nonresident</a> Alien Students And the Tax Home Concept](<a href=“http://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Alien-Students-And-the-Tax-Home-Concept]Nonresident”>Nonresident Alien Students and the Tax Home Concept | Internal Revenue Service)</p>
<p>IRS’ position is that if she wasn’t employed elsewhere (had no job while at school, or while at her personal residence), her tax home is where her employment was - so she wouldn’t be considered to be travelling “away from home,” so the temporary work assignment rules don’t apply.</p>