A trip that mixed business and holiday belongs on Line 24a, travel.
Why line 24a
Inside the United States a mixed trip is split by two different tests, and that is what people get wrong. The transportation to and from the destination is all or nothing: if the primary purpose of the trip was business, the fare is fully deductible, and if it was personal, none of it is, with no proration either way. Everything at the destination is allocated instead, so lodging, local transport and the meals limit apply to the business days only. Days spent on business, days you traveled, and weekend days sandwiched between two business days normally count as business days.
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 a trip that mixed business and holiday lands on Line 24a without you sorting it.
Start for freeWhat a trip that mixed business and holiday is confused with
- not deductible, not deductible
- If the primary purpose of the trip was personal, the whole fare is non-deductible even if you held one real meeting, though costs directly caused by that meeting are still deductible.
- Line 24b, deductible meals
- Lodging on the business days is line 24a at full cost; meals on the business days are line 24b at 50 percent, and meals on the personal days are not deductible at all.
Examples that belong on line 24a
- A $380 fare deducted in full on a six-day trip with four business days
- Four of six hotel nights deducted on that same trip
- A Saturday between two client meetings counted as a business day
- A $380 fare deducted at zero on a nine-day holiday with one meeting
- Rides to and from a single meeting deducted on an otherwise personal trip
What does not belong here
- Prorating the airfare on a trip that was primarily for business, which understates the deduction.
- Deducting the whole hotel bill because the trip was primarily business.
- Counting a day of sightseeing as a business day because you answered email.
- A spouse or child's share of any of it.
The limit that applies
Transportation within the United States is all or nothing on a primary-purpose test. Destination costs are allocated between business and personal days. Travel outside the United States follows separate allocation rules.
What to keep
Keep a day-by-day itinerary for the trip showing what was business on each date, and keep the underlying meeting or event proof. The day count is the whole calculation, so an itinerary written after the fact is the weakest point of the claim.
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 |
| airport parking | Schedule C, Line 24a |
| an Airbnb for a work trip | Schedule C, Line 24a |
| baggage fees | Schedule C, Line 24a |
| international business travel | 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
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 a trip that mixed business and holiday lands on Line 24a without you sorting it.
Start for free