Business travel deductions are available when employees travel away from their tax home or principal place of work for business reasons. The travel period must be substantially longer than an ordinary day’s work, and there must be a need for sleep or rest to meet the demands of the work while away. Most often, one bills these expenses to the company, but there is some flexibility if they are not.
Some examples of deductible travel expenses include:
- Airline, bus, or train tickets or mileage rates to drive
- Fare for taxes or other types of transportation between an airport to a hotel and from a hotel to a work location
- Baggage fees
- Lodging
- Dry cleaning or laundry
If you are self-employed, you can deduct your travel expenses using Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship).
This information is not a substitute for individualized tax advice. Please discuss your specific tax issues with a qualified tax professional.
Tip adapted from IRS9
Footnotes and Sources
- IRS.gov, December 5, 2024
