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Is can you deduct travel expenses for work tax deductible?

TL;DR

Travel expenses for work are generally deductible if they are ordinary, necessary, and directly related to your business. However, personal travel costs are not deductible, and you must meet specific criteria to qualify for the deduction.

Detailed Answer

Travel expenses are deductible when they are incurred while traveling away from your tax home for business purposes. This includes costs like airfare, lodging, meals, and transportation. To qualify, the trip must be primarily for business, and you must be away from your tax home for longer than a typical workday, requiring sleep or rest. Personal expenses, or the portion of a trip that is personal, are not deductible. For example, if a trip is 70% business and 30% personal, only 70% of the travel expenses are deductible. The IRS requires that the primary purpose of the trip be business-related, which is often determined by the time spent on business activities versus personal activities.

Where to Put It on the Tax Form

Schedule C, Line 24a for sole proprietors or Form 2106 for employees, if applicable.

Real World Example

A freelance graphic designer travels from New York to Los Angeles for a design conference. The trip lasts five days, with three days spent at the conference and two days sightseeing. The designer can deduct 60% of the travel expenses (airfare, hotel, meals) since 60% of the trip was for business purposes.

Calculation Required

A calculation is required for this deduction.

Calculate the deductible portion by dividing the number of business days by the total days of the trip. Multiply this percentage by the total travel expenses to determine the deductible amount.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep detailed records such as receipts, itineraries, and a travel log. Document the business purpose of the trip and maintain a calendar showing the time spent on business activities. Retain conference agendas or meeting notes as evidence of business intent.

IRS Reference

IRS Pub 463

Relevant Industries

FreelancersConsultantsSales ProfessionalsReal Estate Agents

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 25, 2025