What Four Seasons stays mean for your tax return

If you stayed at a Four Seasons hotel for business, a medical procedure, or a disaster-related reason, part of that cost may reduce your taxable income. The IRS allows deductions for lodging in specific situations, but Four Seasons charges and your reason for staying determine what you can actually deduct. The hotel itself does not report your stay to the IRS — you do, on Schedule C (if self-employed), Schedule A (if itemizing), or Form 3115 (if it was a medical expense). Four Seasons will send you a receipt if you ask, and that receipt is what the IRS wants to see if you are audited.

The key rule: you can only deduct lodging if it was ordinary and necessary for your business, or if it was a may have access to medical expense, or if you were displaced by a disaster and the stay was temporary. A Four Seasons vacation does not may have access to. A Four Seasons stay while attending a business conference in another city does. A Four Seasons stay near a hospital where you received treatment may may have access to if the IRS considers the treatment significant enough. Understanding which category your stay falls into determines whether you file the deduction and where.

Key Takeaways

  • Business lodging at Four Seasons is deductible on Schedule C (self-employed) or as an unreimbursed employee expense, but only if the stay was ordinary and necessary for your work and you have a receipt.
  • Medical lodging may be deductible on Schedule A if you stayed near a hospital or treatment facility for a significant procedure, though the IRS scrutinizes these claims closely.
  • Four Seasons will provide an itemized receipt showing room charges, taxes, and dates if you request one in writing or through your account, which you need for any deduction claim.
  • The hotel does not report your stay to the IRS, so the burden is on you to document the business or medical purpose and keep your receipt for at least three years.
  • Meals and incidental expenses at Four Seasons are subject to the 50 percent deduction limit for business meals, even if the room itself is fully deductible.

Business travel and the Four Seasons deduction

If you own a business or work as a self-employed contractor and stayed at Four Seasons for a work-related reason, the room charge is deductible. This includes attending a conference, meeting a client, or traveling to a job site. The IRS requires that the trip be ordinary (common in your industry) and necessary (helpful to your business), and that you have documentation proving both the dates and the business purpose.

You deduct the room charge on Schedule C, line 27a (other expenses), or on a separate line if your tax software allows. Include only the room itself — not resort fees, parking, or spa charges, unless those were directly required for the business purpose. If Four Seasons charged you a resort fee (some locations do), ask the hotel whether it is bundled in the room rate or itemized separately. The IRS treats resort fees as personal expenses unless you can show they were necessary to conduct business.

If you are an employee and your employer did not reimburse you, you cannot deduct the expense on your 2024 tax return. The Tax Cuts and Jobs Act of 2017 suspended the deduction for unreimbursed employee expenses through 2025. If your employer reimbursed you, do not claim the deduction — the reimbursement is not taxable income, and the deduction would be double-dipping.

Medical lodging and Four Seasons stays near treatment facilities

The IRS allows a deduction for lodging near a hospital or treatment facility if you stayed there primarily to receive medical care. This is rare and heavily scrutinized. The stay must be temporary (not a permanent move), the medical care must be significant (not a routine office visit), and you must have documentation from the medical provider stating that the treatment required an overnight stay away from home.

If you stayed at Four Seasons while receiving chemotherapy, radiation, or inpatient surgery at a nearby hospital, you may be able to deduct the room cost on Schedule A, line 1 (medical and dental expenses). However, the IRS does not automatically accept these claims. You need a letter from the hospital or treatment center on letterhead stating that the patient required lodging during treatment and why. Four Seasons alone will not provide this — the medical provider must.

The deduction is only for the room charge, not for meals, entertainment, or other hotel services. You can deduct meals only if they were part of the medical care itself (for example, a special diet prescribed by a doctor). You also cannot deduct the cost of a companion's room unless the companion was medically necessary — for example, a nurse or a caregiver for a child. The IRS requires clear evidence of medical necessity.

Disaster-related lodging and temporary displacement

If a hurricane, flood, wildfire, or other declared disaster forced you to leave your home and you stayed at Four Seasons temporarily, the room cost may be deductible. The key word is temporary — the IRS considers a stay temporary if it lasts until you can return home or find permanent housing, usually no more than a few weeks or months depending on the disaster.

You deduct disaster-related lodging on Schedule A, line 1, as a casualty loss. You must have documentation that the disaster was declared by FEMA or your state, that your home was uninhabitable, and that the Four Seasons stay was necessary while repairs were underway or while you relocated. Keep the hotel receipt, photos of the damage to your home, and any FEMA declaration or insurance adjuster's report.

If your insurance or a disaster relief program reimbursed you for the lodging, you cannot deduct it. The deduction applies only to out-of-pocket costs. If you received a partial reimbursement, you can deduct only the amount you paid yourself.

Getting a receipt from Four Seasons and what it should show

Four Seasons will send you a receipt by email if you booked online or by phone. If you stayed in person and did not receive one, call the hotel's front desk or the Four Seasons customer service line and request an itemized folio (the detailed bill). Provide your confirmation number and the dates of your stay. The hotel will email it to you within one to two business days.

The receipt must show the room rate, the dates of stay, the location (hotel name and city), and any taxes charged. It should also break out resort fees, parking, and other charges separately from the room rate. If the receipt does not itemize these, ask the hotel to provide a corrected one. The IRS does not accept a credit card statement alone — you need the hotel's itemized receipt.

Keep the receipt for at least three years. If you are audited, the IRS will ask to see it. If you cannot produce it, the deduction will be disallowed. Many tax software programs allow you to photograph or scan receipts and store them digitally, which is acceptable to the IRS as long as the image is clear and complete.

Meals and incidentals at Four Seasons: the 50 percent rule

If you deduct a Four Seasons room for business travel, you can also deduct meals and incidental expenses (tips, laundry, phone calls) during the same trip. However, meals are subject to the 50 percent deduction limit. This means you can deduct only half of what you spent on food and beverages.

Some self-employed people and small business owners use the standard meal and incidental expense allowance (M&IE) instead of tracking actual expenses. The IRS publishes a daily rate for each city. For 2024, the rate varies by location but typically ranges from $59 to $79 per day for meals and incidentals combined. If you stayed at Four Seasons in New York City, for example, you could claim the published daily rate rather than adding up every meal receipt. This is often simpler than itemizing.

Alcohol is not deductible. If Four Seasons charged you for wine, cocktails, or beer, that portion of the bill cannot be deducted. If the receipt does not separate alcohol from food, you will need to contact the hotel and ask them to provide a corrected itemization.

What happens if the IRS questions your Four Seasons deduction

If you are audited and the IRS questions a Four Seasons deduction, the first thing they will ask for is the receipt. If you have it and it clearly shows the dates and location, you are usually in the clear for business travel. For medical or disaster-related deductions, the IRS will also ask for supporting documentation from the medical provider or FEMA.

The most common reason the IRS disallows Four Seasons deductions is lack of documentation of business purpose. A receipt shows that you stayed at the hotel, but it does not show why. If you are audited, you should have notes or emails showing that the trip was for a client meeting, a conference, or another business reason. If you cannot explain the business purpose, the deduction will be denied.

If the IRS denies the deduction, you can appeal through the IRS appeals process or dispute it in Tax Court if the amount is large enough. However, prevention is simpler: keep a brief log or calendar entry noting the business purpose of each trip when you take it, not months later when you are filing your return.

Frequently Asked Questions

Can I deduct a Four Seasons stay if my employer paid for it?

No. If your employer paid the bill directly or reimbursed you, the cost is not deductible by you. The reimbursement is not taxable income to you, so there is no deduction to claim. Your employer may deduct it as a business expense, but that does not affect your return.

What if I stayed at Four Seasons for both business and personal reasons?

You can deduct only the business portion. If you spent three days on business meetings and two days on vacation at the same Four Seasons, you can deduct the room for three days only. You must be able to show which days were business and which were personal. The IRS does not accept a deduction for the entire stay if any part was personal.

Do I need to report the Four Seasons stay to the hotel or to the IRS?

No. Four Seasons does not report your stay to the IRS. You report the deduction on your tax return. The IRS does not know you stayed there unless you claim the deduction and are later audited. At that point, you produce the receipt.

Can I deduct Four Seasons if I used a rewards program or got a discount?

Yes. You deduct the amount you actually paid, not the published rate. If you used points or a discount code and paid $150 instead of $300, you deduct $150. The receipt will show the final amount charged to you, which is what you deduct.

What if Four Seasons will not give me a receipt?

Contact Four Seasons customer service in writing (email or certified mail) and request an itemized folio for your stay. Include your confirmation number and dates. If the hotel does not respond within two weeks, contact your credit card company and request a copy of the transaction details. The credit card statement is not ideal, but it is better than nothing if you are audited. Keep a record of your request to the hotel in case the IRS asks why the receipt is missing.