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In this TaxMama tutorial, the question revolves around a relative who received a non-accountable per diem included in Box 1 of his W-2 while working away from home. Although he didn't save hotel receipts, he has monthly credit card statements showing stays at Motel 6, which only offers lodging. The IRS typically requires itemized hotel receipts to distinguish between food and lodging expenses, but since Motel 6 provides no meals, he can include the lodging expense in his employee expense deduction. As long as he is not being audited and can track his work locations with his credit card statements and calendar, he should be fine in claiming these expenses.