Can payment for hotel stay during fire evacuation be tax deductible?

[bwa]

A casualty loss deduction is limited to property losses, specifically the decline in value of the property due to the casualty. Ancillary costs are not deductible. Non-deductible ancillary costs would include items such as -

• temporary lodging,
• generators,
• improvements to prevent future casualties
• clean up costs except to measure the decline in value,
• rental cars after an auto accident, etc.

[jerry2000]

Personal lodging is not deductible for any reason.

[SweetieJean]

See if your fire insurance policy covers it.