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Tax Deductions
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Re: Deductions for moonlighting

You can deduct these expenses whenever you are working at a job that is outside the general vicinity of where you live. So if you you work consecutive days, I would say it wouldn't be practical (or safe) for you to drive home at the end of the first shift, and then drive back prior to starting work on the next day. Based on that logic, I would say that you could deduct your travel, lodging, and half the cost of your meals for the days you are working in this location.

Here is what the IRS says:

Taxpayers who travel away from home on business may deduct related expenses, including the cost of reaching their destination, the cost of lodging and meals and other ordinary and necessary expenses. Taxpayers are considered “traveling away from home” if their duties require them to be away from home substantially longer than an ordinary day’s work and they need to sleep or rest to meet the demands of their work.

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