### Question
What does qualified official extended duty mean?


### Answer
**Qualified official extended duty** has the following meaning in *26 U.S.C. § 121*:

> any extended duty while serving at a duty station which is at least 50 miles from such property or while residing under Government orders in Government quarters

#### Citation:
  - *26 U.S.C. § 121*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

