Travel expenses defined.
For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.
An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn’t have to be required to be considered necessary.
You will find examples of deductible travel expenses in Table 1-1, later.
Traveling Away From Home
You are traveling away from home if:
- Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and
- You need to sleep or rest to meet the demands of your work while away from home.
This rest requirement isn’t satisfied by merely napping in your car. You don’t have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest.
Members of the Armed Forces.
If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging. You can’t deduct these expenses even if you have to maintain a home in the United States for your family members who aren’t allowed to accompany you overseas. If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Pub. 521, Moving Expenses.
Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you don't have to meet the distance and time tests, discussed earlier. You can deduct your unreimbursed moving expenses.
A permanent change of station includes:
A move from your home to your first post of active duty,
A move from one permanent post of duty to another, and
A move from your last post of duty to your home or to a nearer point in the United States. The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations
Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you don't have to meet the distance and time tests, discussed earlier. You can deduct your unreimbursed moving expenses.
A permanent change of station includes:
A move from your home to your first post of active duty,
A move from one permanent post of duty to another, and
A move from your last post of duty to your home or to a nearer point in the United States. The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations
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