When work takes you far enough from home that you need to stay overnight, the cost of lodging is generally deductible. The IRS allows a deduction for hotel or lodging expenses that are ordinary and necessary for your business travel. The accommodation needs to be reasonable in cost for the location and purpose of the trip, so booking a luxury penthouse suite when a standard room would do creates risk. Self-employed workers and business owners deduct lodging on their business tax forms, while employees must generally be reimbursed by their employer to see a tax benefit. Keep all receipts and note the business purpose of each trip since the IRS may ask.