Travel rules
Transportation, lodging, and incidental costs are deductible when the trip is primarily for business. Personal side trips are not deductible.
Meals: 50% vs. 100%
- Most business meals are 50% deductible.
- Certain employer‑provided meals or office events can be 100% deductible.
Entertainment rules
Entertainment is generally not deductible. However, business meals during entertainment events may be if separately stated and meeting ordinary and necessary tests.
Documentation & best practices
- Keep itemized receipts (who, where, business purpose).
- For travel, keep agendas or calendars to show business intent.
- Split personal vs. business charges on the same trip.