Is a conference registration fee line 27a or line 24a?

Transport and lodging to attend are travel on line 24a, so one conference produces entries on two lines and the registration fee should not be folded into the travel total.

Is a conference registration fee line 27a or line 24b?

Meals during the event are line 24b at the deductible percentage, and a meal included in the registration price does not have to be carved out of the fee.

Where does a conference fee go on Schedule C? Line 27a

Short answer Schedule C, Line 27a Other expenses (itemised in Part V)

A conference registration fee belongs on Line 27a, other expenses.

Why line 27a

The registration fee is the admission price to a business event and has no Part II line, so it is itemised in Part V and totals to line 27a. Keep the registration separate from the trip around it, because the trip is taxed differently: flights, hotel and ground transport are travel on line 24a and food is on line 24b at the reduced amount. The event must be connected to your trade, and a conference whose real content is a holiday with a session attached does not become deductible because of the session.

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 conference registration fee lands on Line 27a without you sorting it.

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What a conference registration fee is confused with

Line 24a, travel: Transport and lodging to attend are travel on line 24a, so one conference produces entries on two lines and the registration fee should not be folded into the travel total.
Line 24b, deductible meals: Meals during the event are line 24b at the deductible percentage, and a meal included in the registration price does not have to be carved out of the fee.
Line 8, advertising: If you paid the organiser for a sponsor logo or a programme advert rather than for admission, that part is advertising on line 8.

Examples that belong on line 27a

$795 early-bird registration for an industry annual conference
$249 one-day marketing seminar for a studio owner
$1,450 registration plus workshop add-on at a trade convention
$99 virtual summit ticket for a freelance developer
$180 continuing education day run by a state association

What does not belong here

Airfare, hotel and taxis, which are line 24a travel.
Meals at the event bought separately, which are line 24b.
A spouse or family member's registration, unless they genuinely work in the business and attending serves it.
A cruise or resort event whose business content is incidental, which has its own tighter limits.

The limit that applies

Conventions held outside North America and events held on cruise ships face extra restrictions, so check those rules before claiming either in full.

What to keep

Keep the registration confirmation, the agenda showing the sessions you attended, and the dates. The agenda and dates are what tie the travel days to business days if the trip is examined.

Other expenses on line 27a

Expense	Line
a background check	Schedule C, Line 27a
a branded gift for a client	Schedule C, Line 27a
a business coach	Schedule C, Line 27a
a hot-desk day pass	Schedule C, Line 27a
a payroll service	Schedule C, Line 27a
a professional certification renewal	Schedule C, Line 27a
a stock photo license	Schedule C, Line 27a
a telephone answering service	Schedule C, Line 27a
a trade show booth fee	Schedule C, Line 27a
a translation service	Schedule C, Line 27a
an online course	Schedule C, Line 27a
bank fees	Schedule C, Line 27a

Related lookups

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.

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