I agree with what you're saying. If you read the full publication I posted, it specifically says you cannot deduct lodging or meals if you work other than the place you live if your assignment is permanent (over a year). The DOT may have an exception, but I cannot find it. Let me reiterate, I completely believe you SHOULD be able to deduct a crashpad/ hotel room, but apparently the IRS only allows businessmen in private jets to deduct those things.