Can I deduct meals & lodging?

June --

I've worked as a software consultant on 1099 on and off for 15 years.

I work at my clients business site 3-4 days of every week and the rest of the week I work at home. My home is 60 miles from my clients business. Since it's such a long commute I always stay in a hotel close to the clients site the 2-3 nites I'm working at the clients place. I do this every week. Can I deduct travelling expenses for the hotel/food etc? I do not claim a home office deduction.

Thanx a lot in advance.
Brian :)



Hello Brian,

You say "clients site" not client's site nor clients' site so I don't know if you are talking about one or more clients. If you have only client brings that brings up the question : Are you really self-employed?

Knowing nothing else about your work or number of clients, I'll assume for this situation that you are legitimately self-employed.

You have no home office so you may not take the commute to your client's site.

Sixty miles is not a long drive. If for your convenience you are staying there rather than driving back home then you may not deduct costs for lodging and meals.

If your work requires you to be available on your client's site for so many hours that you would be too tired to safely drive back home then lodging and meals would be a legitimate deduction.

Best,
June