Individuals who travel for business may be eligible for tax deductions. The IRS defines a “business traveler” as an individual who travels away from home for longer than an ordinary day’s work and needs to sleep somewhere other than home to meet the demands of work while away. Deductible expenses must be ordinary and necessary. They can’t be lavish, extravagant or for personal purposes. Deductible expenses include the costs of travel by plane, train, bus or car between home and a business destination; fares for taxis or other types of transportation between an airport and a hotel; lodging; and 50% of the unreimbursed costs for meals.
For more information from the IRS: