J.K. Lasser's Your Income Tax 2023, 2nd Edition

CHAPTER 20Travel and Meal Expense Deductions

20.1	Who May Deduct Travel and Transportation Expenses	457
20.2	Commuting Expenses	457
20.3	Overnight‐Sleep Test Limits Deduction of Meal Costs	458
20.4	IRS Meal Allowance	460
20.5	Business Trip Deductions	461
20.6	When Are You Away From Home?	462
20.7	Tax Home of Married Couple Working in Different Cities	463
20.8	Deducting Living Costs on Temporary Assignment	463
20.9	Business‐Vacation Trips Within the United States	465
20.10	Business‐Vacation Trips Outside the United States	465
20.11	Deducting Expenses of Business Conventions	466
20.12	Restrictions on Foreign Conventions and Cruises	467
20.13	Entertainment Expenses Generally Not Deductible	468
20.14	Business Meals Are Generally Deductible	468
20.15	Limitation on Some Deductible Meals	470
20.16	Substantiating Travel Expenses	471
20.17	Employee Reporting of Unreimbursed Expenses	472
20.18	Are You Reimbursed Under an Accountable Plan?	472
20.19	Per Diem Travel Allowance Under Accountable Plans	473
20.20	Automobile Mileage Allowance	475
20.21	Reimbursements Under Non‐Accountable Plans	476

Unreimbursed employee travel expenses are not deductible, except for a very limited number of employees who may claim their expenses on Form 2106 and deduct them as an above‐the‐line adjustment to income (20.1).

Under an “accountable plan” arrangement, an expense allowance from an employer for travel costs is not reported as income on Form W‐2 if ...