Business travel deductions tax rules

06-23-2023Tax Information

When are business travel expenses deductible? Business travel expenses can be deducted when an individual must travel away from their tax home or main place of work for business reasons. An individual is traveling away from their tax home if they are away for more than an ordinary workday and they need to sleep to meet the demands of their work while away.

What is a tax home?  Generally, an individual's tax home is their regular place of business or post of duty - not their personal residence. The term "tax home" can include the entire city or general area where the individual's work or business is located.