Hotel costs in lieu of commuting?

Due to long distances and/or heavy traffic, many face hours on the road. The cost of commuting is a nondeductible expense. When someone stays at a hotel for business while “away from home,” the cost may be deductible. But staying at a hotel close to work in order to avoid a long commute is a nondeductible personal expense. That’s what a car dealership manager found out when he chose to stay at a Santa Monica hotel rather than commuting 60 miles each day from his home. The Tax Court disallowed the cost of his hotel stays. #IdeaoftheDay