Deducting Travel and Lodging Expenses

CPAs, EAs, CRTPs

This course covers the complex rules governing the deductibility of travel and lodging expenses, including those incurred for business, medical, charitable, and educational purposes. It explains key concepts such as a taxpayer’s “tax home” and addresses special considerations for temporary work locations and foreign travel. The impact of the Tax Cuts and Jobs Act of 2017, which suspended unreimbursed employee travel deductions through 2025, is also discussed.

• Identify non-deductible commuting expenses from the costs of deductible travel
• Determine when spousal or companion travel may be deductible
• Identify how to handle the travel expenses of taxpayers with multiple work locations
• Recognize when travel expenses have to be allocated between business and non-business activities
• Recognize the limitation on deductions for lavish or extravagant travel expenditures
• Differentiate deductible from nondeductible lodging expenses