| IF
you
have expenses for: |
THEN
you can deduct the costs of: |
| Transportation |
Travel
by airplane, train, bus, or car between your home and your business
destination. If you were provided with a ticket or you are riding
free as a result of a frequent traveler or similar program, your cost is
zero. If you travel by ship, there are special rules for Luxury
Water Travel and Cruise Ships |
| Taxi,
commuter bus, & airport limousine |
Fares
for these and other types of transportation you take between:
- The
airport or station and your hotel, and
- The
hotel and the work location of you customers or clients, your
business meeting place, or your temporary work location.
|
| Baggage
and Shipping |
Sending
baggage and sample or display material between your regular and
temporary work locations. |
| Car |
Operating
and maintaining your car when traveling away from home on business.
You can deduct actual expenses or the standard mileage rate, as well as
business-related tolls and parking. If you rent a car while away
from home on business, you can deduct only the business-use portion of
the expenses. |
| Lodging
and Meals |
Your
lodging and meals if your business trip is overnight or long enough that
you need to stop for sleep or rest to properly perform your duties.
Meals include amounts spent for food, beverages, taxes, and related
tips. |
| Cleaning |
Dry
cleaning and laundry. |
| Telephone |
Business
calls while on your business trip. This includes business
communications by fax machine or other communication devices. |
| Tips |
Tips
you pay for any expenses in this chart. |
| Other |
Other
similar ordinary and necessary expenses related to your business travel.
These expenses might include transportation to or from a business meal
public stenographer's fees, computer rental fees, and operating and
maintaining a house trailer. |