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Travel, Points & Hospitality

§162 Business Travel Optimization

Deduct real business travel — combine with personal side trips at 50/50 rule.

Overview

IRC §162 permits full deduction of business travel — airfare, lodging, 50% meals, transportation. Mixed trip rules: primarily business (>50% days) → full airfare deductible, personal days' lodging non-deductible. Foreign trip <1 week OR <25% personal → 100% airfare deductible even with personal days. Weekend 'sandwich' between business days deductible if cheaper than flying home. Bring spouse: only deductible if spouse is bona fide employee/partner attending for business.

Best fit
Self-employedBusiness owners doing site visits / conferencesConsultants with client-site work
Estimated impact
$3K–$25K/yr in previously non-deductible travel

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