Business deductions, especially travel, meals, & entertainment expenses, are a hot IRS audit target.

Travel expenses, including amounts paid for meals & lodging, may be deducted if incurred while "away from home" in the pursuit of a trade or business.

HOME IS WHERE THE PAYCHECK IS: The term "home" means a taxpayer's principal place of business and not where the taxpayer's personal residence is located, if different from the principal place of business.

...EXCEPT FOR TEMPORARY ASSIGNMENTS: An exception to the rule exits when a taxpayer accepts work away from the taxpayer's personal residence and the work is "temporary" (i.e., not to exceed 12 months) rather than "indefinite"

...AND OFFICE-IN-HOME EXCEPTION: Commuting from home to worksite is deductible if the taxpayer qualifies for an office in home, but only if the taxpayer qualifies for an office in home under the principal place of business test

...AND REGULAR WORK LOCATION EXCEPTION: If the taxpayer has a regular work location, the expenses between a taxpayer's residence and temporary work locations are deductible

IMPORTANT KEYS TO COMING CLEAN ON AN IRS AUDIT:

Contemporaneous record keeping; and
Showing a business purpose for the expense