Baggage fees belongs on Line 24a, travel.
Why line 24a
A checked bag fee on a business trip is a cost of getting yourself and your work gear to the destination, so it sits on line 24a with the fare. The same treatment covers the overweight charge on a case of samples and the oversize fee on a tool case. It stays travel only while the trip itself is travel: a bag fee on a personal flight does not become deductible because you packed a laptop.
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 baggage fees lands on Line 24a without you sorting it.
Start for freeWhat baggage fees is confused with
- Line 27a, other expenses
- A fee the airline charges for luggage you carry is travel on line 24a; freight you ship separately, by courier or air cargo, is a shipping cost itemised in Part V on line 27a.
- not deductible, not deductible
- If the flight is personal, every fee attached to it is personal, including the bag.
- Line 24b, deductible meals
- Bag fees are deductible in full; the food you bought in the terminal on the same trip is line 24b and capped at 50 percent.
Examples that belong on line 24a
- $70 for two checked bags on a round trip to a trade show
- $150 overweight charge on a case of product samples
- $100 oversize fee on a photographer's lighting case
- $35 for a carry-on allowance on a basic economy business fare
- $40 of airport luggage storage between two client meetings
What does not belong here
- Bag fees on a family holiday flight.
- A new suitcase, which is equipment rather than a travel fee.
- Courier shipping of product to a customer, which is a separate business cost.
- Lost-bag compensation you received, which is not an expense at all.
What to keep
Airlines bill these separately from the ticket, so keep the card statement line or the airport receipt next to the booking for the same trip. The fee receipt on its own does not show where you went or why.
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 |
| 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
- Where do client gifts go on Schedule C?
- Is a car payment deductible on Schedule C?
- Where does a client lunch go on Schedule C?
Sources
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 baggage fees lands on Line 24a without you sorting it.
Start for free