I live 75 miles from the hospital and outpatient clinics where I work. Due to the severe winter I have been staying at a nearby hotel on occasion in order to be at work. I have been told that I am considered an essential employee and must be there for scheduled procedures. Would any or all of these costs be deductible as business expenses??

Zip Code: 19522

I would say that this definitely qualifies as an "ordinary and necessary" business expense and I would recommend that you write off those lodging costs against your Locums income on the Schedule C if you are paid as an independent contractor. You might also consider taking a deduction for meals and incidentals based on the allowable Per Diem rates for the days that you weren't able to drive home due to snow. The federal government maintains per-diem rates for all the metropolitan areas within the Continental US at www.gsa.gov.

Zip Code: 01801

Thanks for your response . I will definitely pursue for tax purposes.

Zip Code: 19522