# Local Lodging Expenses
> **IRS** · Final regulations. · Published 2014-10-01 · Effective 2014-10-01 · 79 FR 59112
## Document
- **Document number:** 2014-23306
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 59112
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-10-01
- **Effective date:** 2014-10-01
- **Treasury docket:** TD 9696
## Abstract

This document contains final regulations relating to the deductibility of expenses for lodging when an individual is not traveling away from home (local lodging). The regulations affect taxpayers who pay or incur local lodging expenses.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/10/01/2014-23306/local-lodging-expenses)
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