• Travel expenses are expenses associated with business trips for the purpose of carrying out business activities.

  • Only ordinary and necessary travel expenses are deducted; expenses that are not normal and necessary, or are unreasonable, excessive or extravagant, as well as travel expenses for personal purposes are not deductible
  • The IRS considers employees to be away from home if their business responsibilities require them to be away from their “tax house” for significantly longer than a typical work day.
  • Examples of travel expenses include airfare and lodging, transportation, meals and gratuities, use of communications.
  • Travel expenses incurred during indefinite employment that, according to the IRS, last more than one year, are not deductible for tax purposes.