The primary reason for the trip must be business-related; doing some work while on vacation isn’t the same thing. Bringing a companion on a business trip won’t make you ineligible if the expenses you seek to deduct would have been incurred had the trip remained strictly business. But, to whom does this apply?
Small business owners and employees not reimbursed for business travel expenses may be eligible to deduct some ordinary and necessary expenses. Among these expenses are transportation, shipping, lodging, meals and entertainment. Eligible employees may claim these expenses as miscellaneous itemized deductions, which are tax-deductible when they exceed 2 percent of adjusted gross income.
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