Typically, you can deduct travel expenses if they are ordinary (common and accepted in your industry) and necessary (helpful and appropriate for your business). You can deduct business travel expenses when you are away from both your home and the location of your main place of business (tax home).

Generally, travel is not "fully" tax-deductible for everyone; it depends entirely on the purpose of the trip and your employment status. For business owners and freelancers, travel expenses are deductible only if they are ordinary and necessary for business. This includes airfare, lodging, and local transportation. However, meals are typically only 50% deductible under standard IRS rules. If a trip combines business and pleasure, you can only deduct the portions directly related to business (e.g., the flight to the destination and hotel nights for the work days). Commuting from home to a regular place of work is never deductible. Following the 2017 Tax Cuts and Jobs Act, W-2 employees can no longer deduct unreimbursed business travel expenses on their federal returns. Always maintain meticulous records, including receipts and a log of the business purpose for each day, as travel is a high-scrutiny area during audits.