If you travel away from home overnight on business, you can deduct the following travel expenses, provided they’re not lavish or extravagant:
Airline, train, or bus fares (first-class is not considered lavish or extravagant)
Operation and maintenance of an automobile. You can deduct actual expenses or the standard mileage rate, as well as 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 Car and Truck Expenses.
Taxi, commuter bus, and airport limousine fares for transportation to and from the airport or station, from one customer to another, or 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 material
Lodging and meals. You can deduct 50% of the cost of your own meal and another person’s meal if the meal is related to the conduct of business. To learn more, see Meals and Entertainment.
Dry cleaning and laundry expenses
Telephone, fax, and Internet expenses
Tips incidental to any of your deductible travel expenses
Other expenses such as public stenographer’s fees or computer rental fees
If your trip is primarily for business but includes some personal activities, your travel expenses to and from the business destination, and the food and lodging during the business portion of the stay are deductible. On the other hand, you can’t deduct the travel expenses to and from a destination, or the cost of food and lodging, if the trip is made primarily for personal reasons, even if you conduct some business at the destination. No matter what the primary purpose of the trip is, any business expenses that you incur at the destination are deductible.
Expenses that you incur while attending a convention, including round-trip travel, meals and lodging, tips, and display costs are deductible if the convention benefits or advances your business.
You can deduct the cost of travel outside the United States if the entire trip is devoted to business activities. If the trip is made primarily for business but you engage in some personal activities, you may have to prorate travel costs (including meals and lodging en route) between your business and personal activities.
You can’t deduct expenses for travel as a form of education. For example, if you are a professor of Asian history, you can’t deduct the cost of a tour of Japan even though the trip will enhance your lectures.
Special rules apply for conventions held outside the North American area, and on cruise ships.
For more information about travel expenses, see Publication 463, Travel, Entertainment, Gift, and Car Expenses.