Can a travel nurse use per diem per day for lodging expenses, while travel for work?

[papossel]

I am being audited and the IRS is stating that I cannot use per diem per day rates on lodging. Why could I not use the lodging per diem per day instead of actual cost, just like meals? I was on a temporary assignment and more than 50 miles from my tax home. I traveled to that location for less than a year. 

[bwa · Accepted solution]

Can a travel nurse use per diem per day for lodging expenses

They cannot.  Per Diem is only for meals (Meals and Incidental Expenses, or MI&E).  Lodging must be based on actual cost only.  While the Government sets maximum lodging amounts in each area for Government Employees while traveling, that's a maximum amount, not per diem, and applies only to Government employee reimbursements.

[TaxGuyBill]

"There is no optional standard lodging amount similar to the standard meal allowance. Your allowable lodging expense deduction is your actual cost."
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p463/ch01.html#en_US_2016_publink100033790">https://www.irs.gov/pub...>

[papossel]

Thank you, in addition can you answer this question? When taking a lodging deduction for business travel, when you are in a location a rent an apartment instead of a hotel room and the apartment complex charges you for garbage and for water, in separate line items beyond just the rent, are you allowed to deduct those costs in addition to the rent?

[bwa]

Yes, those would be deductible travel costs in addition to the rent.

[papossel]

Thank you!