A per-diem claim for lodging belongs on Line 24a, travel.
Why line 24a
No. A self-employed taxpayer may use the federal per-diem rate for meals and incidental expenses, but lodging must be deducted at actual cost, so it goes on line 24a at what the hotel or rental actually charged. The per-diem shortcut for lodging exists for employees being reimbursed by an employer, not for someone deducting their own costs on Schedule C. This is one of the most commonly missed rules in the whole travel section, and it is the one that produces an unsupportable number: a nightly rate pulled off a rate table with no receipt behind it.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a per-diem claim for lodging lands on Line 24a without you sorting it.
Start for freeWhat a per-diem claim for lodging is confused with
- Line 24b, deductible meals
- Lodging is actual cost on line 24a; the meals and incidental expenses per diem is the one shortcut you may use, and it lands on line 24b still reduced to 50 percent.
- not deductible, not deductible
- Nights you did not actually pay for, staying with family for instance, cost nothing and so deduct nothing, whatever the federal rate for that city says.
Examples that belong on line 24a
- $318 of actual hotel cost deducted rather than two nights at a rate-table figure
- A per-diem meals claim used for a ten-day trip while lodging stayed on receipts
- $0 of lodging deducted for four nights spent at a relative's house
- An $85 roadside motel deducted at $85 even though the city rate was higher
- Actual lodging plus a per-diem meals claim on the same trip, which is allowed
What does not belong here
- A lodging figure taken from the federal per-diem table.
- A flat nightly amount for nights you stayed with friends.
- A per-diem meals claim and separate meal receipts for the same days.
- The high-low method applied to lodging on a sole proprietor's return.
The limit that applies
Self-employed taxpayers may use the federal per-diem rate for meals and incidental expenses only. Lodging is deductible at actual cost, substantiated by receipts.
What to keep
Lodging needs the actual receipt or folio for every night claimed. If you take the meals and incidental per diem, keep the rate you used, the location and the dates, because the rate varies by city and by time of year.
Other expenses on line 24a
| Expense | Line |
|---|---|
| a flight to a client site | Schedule C, Line 24a |
| a hotel on a business trip | Schedule C, Line 24a |
| a rental car on a business trip | Schedule C, Line 24a |
| a trip that mixed business and holiday | Schedule C, Line 24a |
| airport parking | Schedule C, Line 24a |
| an Airbnb for a work trip | Schedule C, Line 24a |
| baggage fees | Schedule C, Line 24a |
| international business travel | Schedule C, Line 24a |
| laundry and dry cleaning while traveling | Schedule C, Line 24a |
| train and Amtrak fares | Schedule C, Line 24a |
| Uber and Lyft rides on a business trip | Schedule C, Line 24a |
Related lookups
Sources
- Publication 463, Travel, Gift, and Car Expenses
- Topic no. 511, Business travel expenses
- Instructions for Schedule C (Form 1040)
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a per-diem claim for lodging lands on Line 24a without you sorting it.
Start for free