If I live a long way from my office (65 miles) and I have a really late work night and early morning, would an overnight hotel cost be tax deductible?

[mmccorvey1]

With traffic, that 65 miles can be up to 2 hours each way.

[CherylW · Accepted solution]

No, it is not.

Only lodging and transportation expenses connected with travel away from your tax home are deductible.

This, from the 2017 Instructions for IRS Form 2016, Employee Business Expenses:

Tax home. Generally, your tax home is your regular or main place of business or post of duty regardless of where you maintain your family home. If you don't have a regular or main place of business because of the nature of your work, then your tax home may be the place where you regularly live.