Business Travel
Expenses
When are your expenses deductible?
In most cases, the cost of traveling from home to your
work place is considered a nondeductible commuting expense.
However, travel expenses to a temporary work site are deductible if the
assignment is reasonably expected to last one year or less, and actually
does.
If the temporary job
assignment is expected to last less than a year and lasts longer than one
year, only the expenses incurred up to the time it is determined that the
job will last longer than one year are allowed. If the assignment is
expected to last longer than one year, but you finish the assignment in
less than one year, none of the expenses are allowed.
You must establish the expected duration of the job assignment before
determining the deductibility of the expenses.
Deductible expenses include costs for travel, meals, lodging and some
incidentals, such as telephone and fax charges on the road and some
laundry expenses if a trip lasts more than a few days.
Even travel to a temporary work location in your home city may be
deductible if it is temporary in nature and you return to your normal work
location in one year or less from the start date of the temporary
assignment.
