Travel expenses are deductible to the extent they are considered business expenses. The Internal Revenue Service defines business expenses as, those that are ordinary and necessary expenses of traveling away from home for your business, professions, or job.
If you are eligible for reimbursement under an employer accountable plan you can not deduct those expenses, even if you did not seek the reimbursement from your employer.
Effective October 1, 2017, you can use the link below to find the federal government per diem rates for the locality that you will be traveling to.
For more information, please contact Justin Work, CPA at 314-576-1350 or email@example.com.