Business & farm

I'll start off with saying there is no such thing as a "1099 employee".

 

If you are an Independent Contractor (your own business), yes, you can deduct travel and hotel expenses when you are temporarily (less than one year) away from your "Tax Home" (see IRS Publication 463 for definition of Tax Home).

 

https://www.irs.gov/publications/p463#en_US_2024_publink100033754