If you travel away from home overnight on business, you can deduct these travel expenses if they're not lavish or extravagant:

• Airline, train, or bus fares -- First-class isn’t considered lavish or extravagant
• Operation and maintenance of an automobile. You can deduct:
  • Actual expenses or standard mileage rate
  • Business-related tolls and parking

If you rent a car while you're away from home on business, you can deduct only the business-use portion of the expenses. To learn more, see the Car and Truck Expenses tax tip.

• Taxi, commuter bus, and airport limousine fares for transportation:
  • To and from the airport or station
  • From 1 customer to another
  • From 1 place of business to another
• Transportation from your temporary lodging to your temporary work assignment
• Baggage charges and transportation costs for sample and display materials
• Lodging and meals. If the meal is related to business, you can deduct 50% of the cost of: 
  • Your own meal 
  • Another person's meal

See the Meals and Entertainment tax tip to learn more.

• Dry cleaning and laundry expenses
• Phone, fax, and Internet expenses
• Tips relating to deductible travel expenses
• Other expenses, like public stenographer's fees or computer rental fees

If your trip is mainly for business but includes some personal activities, these expenses are deductible:

• Travel expenses to and from the business destination
• Food and lodging during the business portion of the stay

However, if the trip is mainly for personal reasons, you can’t deduct those expenses. This is true even if you conduct some business at the destination. You can deduct business expenses you incur at the destination. This is true regardless of the purpose of the trip.

If you attend a convention that benefits or advances your business, you can also deduct appropriate expenses, including:

• Round-trip travel
• Meals and lodging
• Tips
• Display costs

Travel Outside the United States

You can deduct the cost of travel outside the United States if the entire trip is devoted to business activities. The trip might be mainly for business, but you might engage in some personal activities. If so, you might have to prorate travel costs between your business and personal activities. Prorated costs might include meals and lodging en route.

You can't deduct expenses for travel as a form of education. Ex: If you’re a professor of Asian history, you can't deduct the cost of a tour of Japan. This is true even though the trip will enhance your lectures.

Special rules apply for conventions held outside the North American area and on cruise ships.

To learn more, see IRS Publication 463: Travel, Entertainment, Gift, and Car Expenses.