J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

20.11 Business-Vacation Trips Within the United States

On a business trip to a resort area, you may also spend time vacationing. If the primary purpose of the trip is to transact business and the area is within the United States (50 states and the District of Columbia) you may deduct all of the costs of your transportation to and from the area, lodging, and 50% of meal expenses, even if you do spend time vacationing. If the main purpose of the trip is personal, you may not deduct any part of your travel costs to and from the area. The amount of time spent on business as opposed to sightseeing or personal visits is the most important issue in determining your primary purpose. Regardless of the primary purpose of your trip, you are allowed to deduct expenses related to the business you transacted while in the area.

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Caution

Primary Business Purpose

If your return is examined, proving the business purpose of your trip depends on presenting evidence to convince an examining agent that the trip, despite your vacationing, was planned primarily to transact business. Keep a log or diary to substantiate business activities.

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No deductions will be allowed if you attend a convention or seminar where you are given videotapes to view at your own convenience and no other business-related activities or lectures occur during the convention. The trip ...