If you have to pay top dollar for a last-minute flight, the high-priced ticket is a business expense, but if you use frequent-flyer miles for a free ticket, the deduction is zero. Go by plane, train or bus-the actual cost of the ticket to ride is deductible, as well as any baggage fees. Transportation expenses on a business trip are deductible Your trips to your home in Petaluma are not mandated by business.In this situation San Jose is your tax home, so no deductions are permitted for ordinary and necessary expenses there.You also have a tax home-the city where your main place of business is located-which may not be the same as the location of your family home.įor example, if you live in Petaluma, California but your permanent work location is in San Jose where you stay in hotels and eat out during the work week, you typically can't deduct your expenses in San Jose or your transportation home on weekends. You can claim business travel expenses when you're away from home but 'home' doesn't always mean where your family lives. An expense is necessary if it is helpful and appropriate for your business.An expense is ordinary if it is common and accepted in your industry.The IRS defines expense ordinary and necessary expenses this way:

You can also deduct 50% of either the actual cost of meals or the standard meal allowance, which is based on the federal meals and incidental expense per diem rate.Deductible expenses include transportation, baggage fees, car rentals, taxis and shuttles, lodging, tips, and fees.You can deduct business travel expenses when you are away from both your home and the location of your main place of business (tax home).Typically, you can deduct travel expenses if they are ordinary (common and accepted in your industry) and necessary (helpful and appropriate for your business).

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