A flight to a client site belongs on Line 24a, travel.
Why line 24a
Airfare to see a client is the transportation half of a travel expense, so it goes on line 24a with the lodging and the ground transport for the same trip. Line 24a only opens up when the trip takes you away from your tax home long enough to need sleep or rest, which in practice means overnight. A same-day flight out and back still qualifies if you were away substantially longer than an ordinary day's work and had to rest, but a local drive to a client with no overnight stay is not travel at all.
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 flight to a client site lands on Line 24a without you sorting it.
Start for freeWhat a flight to a client site is confused with
- Line 9, car and truck expenses
- If you drove to the client and came home the same day, there is no travel expense: the cost is business mileage or actual vehicle cost on line 9.
- Line 24b, deductible meals
- The ticket is line 24a at full cost; anything you ate on the trip is line 24b and is cut to 50 percent.
- Line 27a, other expenses
- The flight to a conference is line 24a, but the conference registration fee itself is not travel and is itemised in Part V on line 27a.
Examples that belong on line 24a
- A $412 round trip to a client kickoff in Chicago
- A $180 one-way fare to a two-day installation job
- $56 in seat selection and change fees on a client visit
- A $740 fare to an annual industry conference you attend to get work
- $240 of award-ticket taxes and fees paid in cash on a business trip
What does not belong here
- A flight where the business reason was invented after the trip was booked.
- The value of a ticket bought with points, since only the cash you actually paid is deductible.
- A family member's seat on the same booking.
- The conference registration fee, which belongs on line 27a.
The limit that applies
Deductible only if the trip takes you away from your tax home overnight or long enough to require sleep or rest. The personal portion of a mixed trip is not deductible.
What to keep
Keep the booking confirmation showing the fare and the dates, plus something that fixes the business purpose: the meeting invitation, the client email, the event agenda. Price alone does not prove why you went.
Other expenses on line 24a
| Expense | Line |
|---|---|
| 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 |
| 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 does business mileage go on Schedule C?
- Where does a client lunch go on Schedule C?
- Where do client gifts go on Schedule C?
Sources
- Topic no. 511, Business travel expenses
- Publication 463, Travel, Gift, and Car 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 flight to a client site lands on Line 24a without you sorting it.
Start for free