Tax deduction guide

Is business travel tax deductible?

Tax year 2026 · Updated October 15, 2026

When it counts

  • You are away from home. Your work keeps you away from the general area where you live and work for longer than an ordinary day's work, and you need to sleep or rest.
  • The main reason for the trip was business. Then the cost of getting there and back counts in full, even if you added a few personal days.
  • Lodging and daily costs count for the business days. Personal days do not count.
  • Meals on the trip count at 50%, even when you eat alone.
  • Conference registration counts when the conference helps your business. Its travel and lodging are figured as travel.
  • Trips outside the United States. A trip of a week or less counts as all business for the fare. On a longer trip with 25% or more personal days, the fare is split by business days.
  • Travel goes on Schedule C, line 24a. Meals go on line 24b.

When it doesn't

  • A trip that was mainly personal. Getting there and back is not deductible, even with some business on the way. Costs that were purely for the business, like a meeting room or a business meal, can still count.
  • A hotel near home. Lodging counts only when you are away overnight from the area where you live and work.
  • A same-day trip. It is not travel away from home. Driving to a client and back can still be business transportation. A commute is not.
  • Personal days on a mixed trip. Their lodging and meals are personal.
  • A trip with as many personal days as business days. The fare may not count, so it is worth asking a tax pro.
  • A spouse or family member who came along. Only your own cost counts, like the single-room rate, unless that person is your employee and travels for a real business purpose.

A worked example

You fly out for a 5-day trip. Four days are for business and one is a day off. The main reason for the trip was business.

  • Airfare: $420.00, all of it counts
  • Hotel: $750.00 for 5 days. 4 of 5 days were business, so 80% counts = $600.00
  • Meals on the business days: $180.00 times 50% = $90.00
  • Total: $1,110.00

What records to keep

  • Receipts for airfare, lodging and anything else you paid for.
  • The dates you left and came back, and where you went.
  • The business reason for the trip, with how many days were business and how many were personal.
  • For a conference, the registration receipt and why it helps your business.

Common questions

Can I deduct a trip if I add a vacation?

Yes, if the main reason for the trip was business. The fare counts in full, and lodging and daily costs count for the business days.

Are meals on a trip deductible if I eat alone?

Yes, at 50%, when you are away from home overnight on business.

Can I deduct my spouse's trip?

Not their share. Only your own cost counts, unless your spouse is your employee and travels for a real business purpose.

Sources

Also cited by the WriteOff rules: 26 U.S.C. sections 162 and 274, and Treas. Reg. section 1.162-2.