# Local Lodging Expenses; Correction
> **IRS** · Final regulations; correction. · Published 2014-11-03 · Effective 2014-11-03 · 79 FR 65142
## Document
- **Document number:** 2014-26068
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 65142
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-11-03
- **Effective date:** 2014-11-03
- **Treasury docket:** TD 9696
## Abstract

This document contains corrections to final regulations (TD 9696) that were published in the Federal Register on October 1, 2014 (79 FR 59112). The final regulations are relating to the deductibility of expenses for lodging when an individual is not travelling away from home (local lodging).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/11/03/2014-26068/local-lodging-expenses-correction)
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