International business travel belongs on Line 24a, travel.
Why line 24a
Travel outside the United States goes on line 24a like any other trip, but the allocation rules are stricter than the domestic ones. If the trip was entirely for business, the transportation is fully deductible. If any of it was personal, you normally have to allocate the transportation between business and personal days rather than treating it as all or nothing. Three exceptions put you back on the simpler footing: the trip was outside the United States a week or less counting the day you returned but not the day you left, less than 25 percent of the total time was personal, or you had no substantial control over arranging the trip.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so international business travel lands on Line 24a without you sorting it.
Start for freeWhat international business travel is confused with
- not deductible, not deductible
- The personal day share of a foreign trip is not deductible, and a trip whose real purpose was a holiday does not become deductible because you scheduled a meeting into it.
- Line 24b, deductible meals
- Flights, trains and lodging abroad are line 24a; meals abroad are line 24b and still limited to 50 percent.
- Line 27a, other expenses
- The flight is travel, but a visa fee, a passport renewal for business travel and foreign currency conversion charges are itemised in Part V on line 27a.
Examples that belong on line 24a
- A $920 fare to meet a supplier in Lisbon on a five-day trip
- $1,340 of lodging on an eleven-day trip allocated to the eight business days
- A fully deducted $780 fare on a six-day trip entirely for business
- $160 of airport transfers and local rail on a supplier visit
- $48 of foreign transaction fees on the trip's card charges
What does not belong here
- A whole fare deducted on a two-week trip with four business days.
- Converting costs at a rate you picked rather than the rate on the transaction.
- A language course taken on the trip for personal interest.
- Travel to a convention outside North America without checking the extra convention rules.
The limit that applies
Allocation between business and personal days applies to transportation outside the United States unless the trip was a week or less, was less than 25 percent personal, or you had no substantial control over its arrangement. Conventions outside North America face an additional reasonableness test.
What to keep
Keep a day-by-day itinerary, boarding passes or entry stamps that fix the dates abroad, and the card statement in the original currency with the converted amount. The day count drives the allocation, so the dates matter as much as the amounts.
Other expenses on line 24a
| Expense | Line |
|---|---|
| a flight to a client site | Schedule C, Line 24a |
| a hotel on a business trip | Schedule C, Line 24a |
| a per-diem claim for lodging | Schedule C, Line 24a |
| a rental car on a business trip | Schedule C, Line 24a |
| a trip that mixed business and holiday | Schedule C, Line 24a |
| airport parking | Schedule C, Line 24a |
| an Airbnb for a work trip | Schedule C, Line 24a |
| baggage fees | Schedule C, Line 24a |
| laundry and dry cleaning while traveling | Schedule C, Line 24a |
| train and Amtrak fares | Schedule C, Line 24a |
| Uber and Lyft rides on a business trip | Schedule C, Line 24a |
Related lookups
- Is a car payment deductible on Schedule C?
- Where does a client lunch go on Schedule C?
- Where do client gifts go on Schedule C?
Sources
- Publication 463, Travel, Gift, and Car Expenses
- Topic no. 511, Business travel expenses
- Instructions for Schedule C (Form 1040)
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so international business travel lands on Line 24a without you sorting it.
Start for free