An Airbnb for a work trip belongs on Line 24a, travel.
Why line 24a
A short-term rental used as lodging on a business trip is treated exactly like a hotel: it is lodging on line 24a, including the cleaning fee and the service fee. Platform bookings tempt people into two mistakes. The first is deducting a whole week when only part of it was business, and the second is deducting a stay where the work was nominal, which fails the business-purpose test however real the receipt looks.
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 an Airbnb for a work trip lands on Line 24a without you sorting it.
Start for freeWhat an Airbnb for a work trip is confused with
- Line 20b, rent or lease of other business property
- A temporary stay away from your tax home is travel on line 24a; a place you rent on an indefinite or year-round basis as premises for the business is rent on line 20b.
- Line 24b, deductible meals
- The nightly rate, the cleaning fee and the service fee are line 24a; groceries and restaurant meals bought during the stay are line 24b at 50 percent.
- not deductible, not deductible
- If the assignment at that location is expected to last more than a year, the location becomes your tax home and the lodging stops being deductible.
Examples that belong on line 24a
- $560 for five nights near a renovation job you are managing
- A $95 cleaning fee on a three-night client visit
- $74 of platform service fee on a conference booking
- $1,100 for a two-week rental on a temporary out-of-state contract
- $210 for two nights shared with a subcontractor on the same job
What does not belong here
- The nights of the stay that were a holiday.
- A stay where the only business activity was answering email.
- An Airbnb you own and rent out, which is income rather than an expense.
- The extra bedroom taken so family could join the trip.
The limit that applies
Lodging is deductible at actual cost only, and only for the business nights of the stay.
What to keep
Keep the platform receipt showing the address, the dates and the fee breakdown, and keep the job or event evidence that puts you at that location for business on those dates.
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 per-diem claim for lodging | 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 |
| 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
- Where does office rent go on Schedule C?
- Where does a client lunch go on Schedule C?
- Is a car payment deductible on Schedule C?
Sources
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 an Airbnb for a work trip lands on Line 24a without you sorting it.
Start for free