What this is

Travel expenses are deductible when the primary purpose is business.

Eligible expenses

• Airfare
• Lodging
• Meals (generally 50–80%)
• Ground transportation
• Business-related activities
• Research trips related to services offered

Key rule

If business days exceed personal days, the trip may qualify as business travel.

Example from assessment

• Japan trip used for:
  • Industry research (trees, landscaping styles)
  • Content creation
  • Business inspiration and planning

Compliance tip

• Keep itineraries
• Record business purpose

Don’t deduct 100% if personal enjoyment is involved