I am a member of 3 LLCs, which I work on actively everyday of the year. They require internet access and a place to put down several computers. My LLC work requires privacy and a means to communicate with clients (Internet access, quiet place to talk). I live in TX, work in NYC for an airline. I would probably be paying for the hotel while I'm in NYC whether I had the LLCs or not, but it so happens the hotel room is necessary for business use as well. Can I deduct the cost of staying at a hotel even though the only reason I'm in NYC in the first place is for my primary job of being an airline pilot? Will the IRS say that I cannot tax deduct it because the expense of a hotel room can also be *seen* as a "commuting expense", which is not deductible? In my case, I have overlapping dual-use of the hotel room for which the business use is probably deductible but the commuting expense would not. What if it serves as both?
