CHAPTER 9 Travel

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 the types of travel expenses you can deduct. 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. According to the U.S. Travel Association, U.S. residents logged 452 million person-trips (one person one way on a trip away from home) for business in 2014, with 36.7% for meetings and events. 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.

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Whether you are self-employed or an employee whose company-related travel costs are not covered by an accountable plan, business ...

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