Business or Pleasure?
Regardless of whether you enjoy it, travel is necessary for many of us. Find out what counts as a business trip and how to deduct accordingly.
How far do you have to travel for your trip to be deductible? Commuting to and from work doesn’t count. In order to be traveling on business, you have to be traveling a sufficient distance from your tax home (your primary work location) to not be able to conduct the entire trip in one business day.
Figure out how much of your trip is dedicated to business and how much to pleasure. If your trip is primarily business, you can deduct 100 percent of lodging and travel expenses and half of food costs.
If you’re attending a conference or convention, it must benefit your business in order for it to count as a business trip. The conference also needs to last at least six hours a day, and you must attend a minimum of two-thirds of it.
You can still deduct certain expenses even if your trip is primarily for pleasure. For example, if you meet with a client for lunch while on vacation, you can deduct the cost of the cab ride and half the cost of the meal, but you’re still stuck paying taxes on your airfare.
Even more info here.