Deducting business travel
Fares for taxis or other types of transportation between: The airport or train station and your hotel, The hotel and your customers' work location, clients, business meeting place, or temporary work location. Instead of keeping records of your meal expenses and deducting the actual cost, you can generally use a standard meal allowance, which varies depending on where you travel. The deduction for business meals is generally limited to 50% of the unreimbursed cost, but for 2021 and 2022, you get to deduct 100% if you purchase the food from a restaurant. You can't deduct expenses that are lavish or extravagant or for personal purposes.
When staying over on Saturday night saves you on airfare, you may deduct 50% of meal costs, lodging, and other business-related expenses incurred for the additional night. That's because the stay-over has a business purpose of cutting travel costs.When your destination is abroad, you must allocate your travel expenses in proportion to the number of days you spend on business and personal activities. However, there are a few instances where the allocation rule doesn't apply.
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