Investors & landlords

There is no deduction for "Rent" on a federal tax return.

 

Some states have a renter's credit.  I would expect that hotel costs would not qualify as rent for a state renter's credit, but you would have to research the rules of the specific state and specific credit.

 

Hotel costs can sometimes be business expenses if you are required to travel for business and you are self-employed or an independent contract.  The rules are covered in chapter 1 of publication 463.

https://www.irs.gov/pub/irs-pdf/p463.pdf

 

Very basically, you can deduct business costs of travel away from your "tax home".  The travel must be an ordinary and necessary expense of earning money for your business.  Your tax home is the general geographic area (city, etc.) where you earn most of your money.  If you have no permanent residence, you might still have a tax home.  But if you don't have a tax home, you can't deduct any travel expenses as a business expense because you are never traveling "away from your tax home" if you don't have a tax home.