Away from Home

Away from Home means:
a term used in reference to travel expenses. Sleeping arrangements are necessary for at least one night before returning home in order to deduct “ordinary and necessary” travel expenses on a business trip.

Example of Away from Home:

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You are a railroad conductor. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point, where you eat two meals and rent a hotel room to get the necessary sleep before starting the return trip. The sleeping arrangements fulfill the requirements of the regulation and, as such, you are considered to be away from home and can therefore deduct travel expenses.

Description and Definition of Away from Home

The away from home rules are an IRS requirement for deducting travel expenses on a business trip. Sleeping arrangements are required for at least one night before returning home. If you meet the requirements for being away from home, you can deduct meals and lodging expenses.

Resources

See Also

Further Reading

• Away from Home in the West's Tax Law Dictionary
• Away from Home in “A Dictionary of Taxation”