If you travel away from home overnight on business, you can deduct these travel expenses:
Airline, train, or bus fares -- This includes first-class.
Operation and maintenance of an automobile, like:
Actual expenses or standard mileage rate
Business-related tolls and parking
You might rent a car while you're away from home on business. If you do, 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 one customer to another
From one 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
You can’t deduct expenses if they’re lavish or extravagant.
If your trip is mainly for business but includes some personal activities, you can deduct these expenses:
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. These include:
Meals and lodging
Travel Outside the United States
You can deduct the cost of travel outside the United States if your 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 Publication 463: Travel, Entertainment, Gift, and Car Expenses at www.irs.gov.