Is Hotel / Lodging Tax Deductible for Your Business?

Yes, hotel / lodging is generally tax deductible for self-employed individuals, freelancers, and small business owners. The IRS allows you to deduct ordinary and necessary business expenses, and hotel / lodging typically qualifies when used for legitimate business purposes.

Key Rules for Deducting Hotel / Lodging

Must be away from your tax home overnight for business. No specific 'luxury' limit exists, but costs must be reasonable and not lavish.

Requirements to Claim This Deduction

• Must be away from tax home overnight
• Must be for business purposes
• Keep detailed receipts (room, tax, meals separate)

How to Document Hotel / Lodging for Tax Purposes

Proper documentation is critical for any business deduction. For hotel / lodging, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRS Publication 463. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.