CHAPTER 9

Travel

Alert
At the time this book was printed, Congress had not extended numerous breaks for 2012 that had expired at the end of 2011. Check the online supplement in February 2013 at www.jklasser.com or www.barbaraweltman.com to see whether these breaks apply for 2012 returns.

We live in a highly mobile age—we are always on the go for work, play, or other activities. We travel by car, airplane, train, ship, bus, and taxi. We spend a lot of money annually on getting around. The tax laws can help to defray some of your travel costs in certain situations.

This chapter explains:

  • Business travel
  • Temporary work assignments
  • Conventions
  • Medical travel
  • Charitable travel
  • Moving
  • Educational travel
  • National Guard and military reservist travel
  • Frequent flier miles

In addition, you will find an explanation of recordkeeping rules for travel expenses as well as some forms you can use to comply with these rules.

For more information, see IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses; and IRS Publication 1542, Per Diem Rates.

Business Travel

Americans travel quite a lot for business. The costs of travel, including transportation, lodging, and meals, that are related to business may be fully or partially tax deductible if certain conditions are met.

Benefit

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