travel expenses course

Everything You Need to Know About the Business Travel Tax Deduction

Justin is an IRS Enrolled Agent, allowing him to represent taxpayers before the IRS. He loves helping freelancers and small business owners save on taxes. He is also an attorney and works part-time with the Keeper Tax team.

You don’t have to fly first class and stay at a fancy hotel to claim travel expense tax deductions. Conferences, worksite visits, and even a change of scenery can (sometimes) qualify as business travel.

What counts as business travel?

The IRS does have a few simple guidelines for determining what counts as business travel. Your trip has to be:

• Mostly business
• An “ordinary and necessary” expense
• Someplace far away from your “tax home”

What counts as "mostly business"?

The IRS will measure your time away in days. If you spend more days doing business activities than not, your trip is considered "mostly business". Your travel days are counted as work days.

Special rules for traveling abroad

If you are traveling abroad for business purposes, you trip counts as " entirely for business " as long as you spend less than 25% of your time on personal activities (like vacationing). Your travel days count as work days.

So say you you head off to Zurich for nine days. You've got a seven-day run of conference talks, client meetings, and the travel it takes to get you there. You then tack on two days skiing on the nearby slopes.

Good news: Your trip still counts as "entirely for business." That's because two out of nine days is less than 25%.

What is an “ordinary and necessary” expense?

“Ordinary and necessary” means that the trip:

• Makes sense given your industry, and
• Was taken for the purpose of carrying out business activities

If you have a choice between two conferences — one in your hometown, and one in London — the British one wouldn’t be an ordinary and necessary expense.

What is your tax home?

A taxpayer can deduct travel expenses anytime you are traveling away from home but depending on where you work the IRS definition of “home” can get complicated.

Your tax home is often — but not always — where you live with your family (what the IRS calls your "family home"). When it comes to defining it, there are two factors to consider:

• What's your main place of business, and
• How large is your tax home

What's your main place of business?

If your main place of business is somewhere other than your family home, your tax home will be the former — where you work, not where your family lives.

For example, say you:

• Live with your family in Chicago, but
• Work in Milwaukee during the week (where you stay in hotels and eat in restaurants)

Then your tax home is Milwaukee. That's your main place of business, even if you travel back to your family home every weekend.

How large is your tax home?

In most cases, your tax home is the entire city or general area where your main place of business is located.

The “entire city” is easy to define but “general area” gets a bit tricker. For example, if you live in a rural area, then your general area may span several counties during a regular work week.

Rules for business travel

Want to check if your trip is tax-deductible? Make sure it follows these rules set by the IRS.

1. Your trip should take you away from your home base

A good rule of thumb is 100 miles. That’s about a two hour drive, or any kind of plane ride. To be able to claim all the possible travel deductions, your trip should require you to sleep somewhere that isn’t your home.

2. You should be working regular hours

In general, that means eight hours a day of work-related activity.

It’s fine to take personal time in the evenings, and you can still take weekends off. But you can’t take a half-hour call from Disneyland and call it a business trip.

Here's an example. Let’s say you’re a real estate agent living in Chicago. You travel to an industry conference in Las Vegas. You go to the conference during the day, go out in the evenings, and then stay the weekend. That’s a business trip!

3. The trip should last less than a year

Once you’ve been somewhere for over a year, you’re essentially living there. However, traveling for six months at a time is fine!

For example, say you’re a freelancer on Upwork, living in Seattle. You go down to stay with your sister in San Diego for the winter to expand your client network, and you work regular hours while you’re there. That counts as business travel.

What about digital nomads?

With the rise of remote-first workplaces, many freelancers choose to take their work with them as they travel the globe. There are a couple of requirements these expats have to meet if they want to write off travel costs.

Requirement #1: A tax home

Digital nomads have to be able to claim a particular foreign city as a tax home if they want to write off any travel expenses. You don't have to be there all the time — but it should be your professional home base when you're abroad.

For example, say you've rent a room or a studio apartment in Prague for the year. You regularly call clients and finish projects from there. You still travel a lot, for both work and play. But Prague is your tax home, so you can write off travel expenses.

Requirement #2: Some work-related reason for traveling

As long as you've got a tax home and some work-related reason for traveling, these excursion count as business trips. Plausible reasons include meeting with local clients, or attending a local conference and then extending your stay.

However, if you’re a freelance software developer working from Thailand because you like the weather, that unfortunately doesn't count as business travel.

The travel expenses you can write off

As a rule of thumb, all travel-related expenses on a business trip are tax-deductible. You can also claim meals while traveling, but be careful with entertainment expenses (like going out for drinks!).

Here are some common travel-related write-offs you can take.

🛫 All transportation

Any transportation costs are a travel tax deduction. This includes traveling by airplane, train, bus, or car. Baggage fees are deductible, and so are Uber rides to and from the airport.

Just remember: if a client is comping your airfare, or if you booked your ticket with frequent flier miles, then it isn't deductible since your cost was $0.

If you rent a car to go on a business trip, that rental is tax-deductible. If you drive your own vehicle, you can either take actual costs or use the standard mileage deduction. There's more info on that in our guide to deducting car expenses .

Hotels, motels, Airbnb stays, sublets on Craigslist, even reimbursing a friend for crashing on their couch: all of these are tax-deductible lodging expenses.

🥡 Meals while traveling

If your trip has you staying overnight — or even crashing somewhere for a few hours before you can head back — you can write off food expenses. Grabbing a burger alone or a coffee at your airport terminal counts! Even groceries and takeout are tax-deductible.

One important thing to keep in mind: You can usually deduct 50% of your meal costs. For 2021 and 2022, meals you get at restaurants are 100% tax-deductible. Go to the grocery store, though, and you’re limited to the usual 50%.

{upsell_block}

🌐 Wi-Fi and communications

Wi-Fi — on a plane or at your hotel — is completely deductible when you’re traveling for work. This also goes for other communication expenses, like hotspots and international calls.

If you need to ship things as part of your trip — think conference booth materials or extra clothes — those expenses are also tax-deductible.

👔 Dry cleaning

Need to look your best on the trip? You can write off related expenses, like laundry charges.

{write_off_block}

Travel expenses you can't deduct

Some travel costs may seem like no-brainers, but they're not actually tax-deductible. Here are a couple of common ones to watch our for.

The cost of bringing your child or spouse

If you bring your child or spouse on a business trip, your travel expense deductions get a little trickier. In general, the cost of bring other people on a business trip is considered personal expense — which means it's not deductible.

You can only deduct travel expenses if your child or spouse:

• Is an employee,
• Has a bona fide business purpose for traveling with you, and
• Would otherwise be allowed to deduct the travel expense on their own

Some hotel bill charges

Staying in a hotel may be required for travel purposes. That's why the room charge and taxes are deductible.

Some additional charges, though, won't qualify. Here are some examples of fees that aren't tax-deductible:

• Gym or fitness center fees
• Movie rental fees
• Game rental fees

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Where to claim travel expenses when filing your taxes

If you are self-employed, you will claim all your income tax deduction on the Schedule C. This is part of the Form 1040 that self-employed people complete ever year.

What happens if your business deductions are disallowed?

If the IRS challenges your business deduction and they are disallowed, there are potential penalties. This can happen if:

• The deduction was not legitimate and shouldn't have been claimed in the first place, or
• The deduction was legitimate, but you don't have the documentation to support it

When does the penalty come into play?

The 20% penalty is not automatic. It only applies if it allowed you to pay substantially less taxes than you normally would. In most cases, the IRS considers “substantially less” to mean you paid at least 10% less.

In practice, you would only reach this 10% threshold if the IRS disqualified a significant number of your travel deductions.

How much is the penalty?

The penalty is normally 20% of the difference between what you should have paid and what you actually paid. You also have to make up the original difference.

In total, this means you will be paying 120% of your original tax obligation: your original obligation, plus 20% penalty.

Justin W. Jones, EA, JD

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How to Deduct Travel Expenses (with Examples)

Reviewed by

November 3, 2022

This article is Tax Professional approved

Good news: most of the regular costs of business travel are tax deductible.

Even better news: as long as the trip is primarily for business, you can tack on a few vacation days and still deduct the trip from your taxes (in good conscience).

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Even though we advise against exploiting this deduction, we do want you to understand how to leverage the process to save on your taxes, and get some R&R while you’re at it.

Follow the steps in this guide to exactly what qualifies as a travel expense, and how to not cross the line.

The travel needs to qualify as a “business trip”

Unfortunately, you can’t just jump on the next plane to the Bahamas and write the trip off as one giant business expense. To write off travel expenses, the IRS requires that the primary purpose of the trip needs to be for business purposes.

Here’s how to make sure your travel qualifies as a business trip.

1. You need to leave your tax home

Your tax home is the locale where your business is based. Traveling for work isn’t technically a “business trip” until you leave your tax home for longer than a normal work day, with the intention of doing business in another location.

2. Your trip must consist “mostly” of business

The IRS measures your time away in days. For a getaway to qualify as a business trip, you need to spend the majority of your trip doing business.

For example, say you go away for a week (seven days). You spend five days meeting with clients, and a couple of days lounging on the beach. That qualifies as business trip.

But if you spend three days meeting with clients, and four days on the beach? That’s a vacation. Luckily, the days that you travel to and from your location are counted as work days.

3. The trip needs to be an “ordinary and necessary” expense

“Ordinary and necessary ” is a term used by the IRS to designate expenses that are “ordinary” for a business, given the industry it’s in, and “necessary” for the sake of carrying out business activities.

If there are two virtually identical conferences taking place—one in Honolulu, the other in your hometown—you can’t write off an all-expense-paid trip to Hawaii.

Likewise, if you need to rent a car to get around, you’ll have trouble writing off the cost of a Range Rover if a Toyota Camry will get you there just as fast.

What qualifies as “ordinary and necessary” can seem like a gray area at times, and you may be tempted to fudge it. Our advice: err on the side of caution. if the IRS chooses to investigate and discovers you’ve claimed an expense that wasn’t necessary for conducting business, you could face serious penalties .

4. You need to plan the trip in advance

You can’t show up at Universal Studios , hand out business cards to everyone you meet in line for the roller coaster, call it “networking,” and deduct the cost of the trip from your taxes. A business trip needs to be planned in advance.

Before your trip, plan where you’ll be each day, when, and outline who you’ll spend it with. Document your plans in writing before you leave. If possible, email a copy to someone so it gets a timestamp. This helps prove that there was professional intent behind your trip.

The rules are different when you travel outside the United States

Business travel rules are slightly relaxed when you travel abroad.

If you travel outside the USA for more than a week (seven consecutive days, not counting the day you depart the United States):

You must spend at least 75% of your time outside of the country conducting business for the entire getaway to qualify as a business trip.

If you travel outside the USA for more than a week, but spend less than 75% of your time doing business, you can still deduct travel costs proportional to how much time you do spend working during the trip.

For example, say you go on an eight-day international trip. If you spend at least six days conducting business, you can deduct the entire cost of the trip as a business expense—because 6 is equivalent to 75% of your time away, which, remember, is the minimum you must spend on business in order for the entire trip to qualify as a deductible business expense.

But if you only spend four days out of the eight-day trip conducting business—or just 50% of your time away—you would only be able to deduct 50% of the cost of your travel expenses, because the trip no longer qualifies as entirely for business.

List of travel expenses

Here are some examples of business travel deductions you can claim:

• Plane, train, and bus tickets between your home and your business destination
• Baggage fees
• Laundry and dry cleaning during your trip
• Rental car costs
• Hotel and Airbnb costs
• 50% of eligible business meals
• 50% of meals while traveling to and from your destination

On a business trip, you can deduct 100% of the cost of travel to your destination, whether that’s a plane, train, or bus ticket. If you rent a car to get there, and to get around, that cost is deductible, too.

The cost of your lodging is tax deductible. You can also potentially deduct the cost of lodging on the days when you’re not conducting business, but it depends on how you schedule your trip. The trick is to wedge “vacation days” in between work days.

Here’s a sample itinerary to explain how this works:

Thursday: Fly to Durham, NC. Friday: Meet with clients. Saturday: Intermediate line dancing lessons. Sunday: Advanced line dancing lessons. Monday: Meet with clients. Tuesday: Fly home.

Thursday and Tuesday are travel days (remember: travel days on business trips count as work days). And Friday and Monday, you’ll be conducting business.

It wouldn’t make sense to fly home for the weekend (your non-work days), only to fly back into Durham for your business meetings on Monday morning.

So, since you’re technically staying in Durham on Saturday and Sunday, between the days when you’ll be conducting business, the total cost of your lodging on the trip is tax deductible, even if you aren’t actually doing any work on the weekend.

It’s not your fault that your client meetings are happening in Durham—the unofficial line dancing capital of America .

Meals and entertainment during your stay

Even on a business trip, you can only deduct a portion of the meal and entertainment expenses that specifically facilitate business. So, if you’re in Louisiana closing a deal over some alligator nuggets, you can write off 50% of the bill.

Just make sure you make a note on the receipt, or in your expense-tracking app , about the nature of the meeting you conducted—who you met with, when, and what you discussed.

On the other hand, if you’re sampling the local cuisine and there’s no clear business justification for doing so, you’ll have to pay for the meal out of your own pocket.

Meals and entertainment while you travel

While you are traveling to the destination where you’re doing business, the meals you eat along the way can be deducted by 50% as business expenses.

This could be your chance to sample local delicacies and write them off on your tax return. Just make sure your tastes aren’t too extravagant. Just like any deductible business expense, the meals must remain “ordinary and necessary” for conducting business.

How Bench can help

Surprised at the kinds of expenses that are tax-deductible? Travel expenses are just one of many unexpected deductible costs that can reduce your tax bill. But with messy or incomplete financials, you can miss these tax saving expenses and end up with a bigger bill than necessary.

Enter Bench, America’s largest bookkeeping service. With a Bench subscription, your team of bookkeepers imports every transaction from your bank, credit cards, and merchant processors, accurately categorizing each and reviewing for hidden tax deductions. We provide you with complete and up-to-date bookkeeping, guaranteeing that you won’t miss a single opportunity to save.

Want to talk taxes with a professional? With a premium subscription, you get access to unlimited, on-demand consultations with our tax professionals. They can help you identify deductions, find unexpected opportunities for savings, and ensure you’re paying the smallest possible tax bill. Learn more .

Bringing friends & family on a business trip

Don’t feel like spending the vacation portion of your business trip all alone? While you can’t directly deduct the expense of bringing friends and family on business trips, some costs can be offset indirectly.

Driving to your destination

Have three or four empty seats in your car? Feel free to fill them. As long as you’re traveling for business, and renting a vehicle is a “necessary and ordinary” expense, you can still deduct your business mileage or car rental costs even when others join you for the ride.

One exception: If you incur extra mileage or “unnecessary” rental costs because you bring your family along for the ride, the expense is no longer deductible because it isn’t “necessary or ordinary.”

For example, let’s say you had to rent an extra large van to bring your children on a business trip. If you wouldn’t have needed to rent the same vehicle to travel alone, the expense of the extra large van no longer qualifies as a business deduction.

Renting a place to stay

Similar to the driving expense, you can only deduct lodging equivalent to what you would use if you were travelling alone.

However, there is some flexibility. If you pay for lodging to accommodate you and your family, you can deduct the portion of lodging costs that is equivalent to what you would pay only for yourself .

For example, let’s say a hotel room for one person costs $100, but a hotel room that can accommodate your family costs $150. You can rent the $150 option and deduct $100 of the cost as a business expense—because $100 is how much you’d be paying if you were staying there alone.

This deduction has the potential to save you a lot of money on accommodation for your family. Just make sure you hold on to receipts and records that state the prices of different rooms, in case you need to justify the expense to the IRS

Heads up. When it comes to AirBnB, the lines get blurry. It’s easy to compare the cost of a hotel room with one bed to a hotel room with two beds. But when you’re comparing significantly different lodgings, with different owners—a pool house versus a condo, for example—it becomes hard to justify deductions. Sticking to “traditional” lodging like hotels and motels may help you avoid scrutiny during an audit. And when in doubt: ask your tax advisor.

So your trip is technically a vacation? You can still claim any business-related expenses

The moment your getaway crosses the line from “business trip” to “vacation” (e.g. you spend more days toasting your buns than closing deals) you can no longer deduct business travel expenses.

Generally, a “vacation” is:

• A trip where you don’t spend the majority of your days doing business
• A business trip you can’t back up with correct documentation

However, you can still deduct regular business-related expenses if you happen to conduct business while you’re on vacay.

For example, say you visit Portland for fun, and one of your clients also lives in that city. You have a lunch meeting with your client while you’re in town. Because the lunch is business related, you can write off 50% of the cost of the meal, the same way you would any other business meal and entertainment expense . Just make sure you keep the receipt.

Meanwhile, the other “vacation” related expenses that made it possible to meet with this client in person—plane tickets to Portland, vehicle rental so you could drive around the city—cannot be deducted; the trip is still a vacation.

If your business travel is with your own vehicle

There are two ways to deduct business travel expenses when you’re using your own vehicle.

• Actual expenses method
• Standard mileage rate method

Actual expenses is where you total up the actual cost associated with using your vehicle (gas, insurance, new tires, parking fees, parking tickets while visiting a client etc.) and multiply it by the percentage of time you used it for business. If it was 50% for business during the tax year, you’d multiply your total car costs by 50%, and that’d be the amount you deduct.

Standard mileage is where you keep track of the business miles you drove during the tax year, and then you claim the standard mileage rate .

The cost of breaking the rules

Don’t bother trying to claim a business trip unless you have the paperwork to back it up. Use an app like Expensify to track business expenditure (especially when you travel for work) and master the art of small business recordkeeping .

If you claim eligible write offs and maintain proper documentation, you should have all of the records you need to justify your deductions during a tax audit.

Speaking of which, if your business is flagged to be audited, the IRS will make it a goal to notify you by mail as soon as possible after your filing. Usually, this is within two years of the date for which you’ve filed. However, the IRS reserves the right to go as far back as six years.

Tax penalties for disallowed business expense deductions

If you’re caught claiming a deduction you don’t qualify for, which helped you pay substantially less income tax than you should have, you’ll be penalized. In this case, “substantially less” means the equivalent of a difference of 10% of what you should have paid, or $5,000—whichever amount is higher.

The penalty is typically 20% of the difference between what you should have paid and what you actually paid in income tax. This is on top of making up the difference.

Ultimately, you’re paying back 120% of what you cheated off the IRS.

If you’re slightly confused at this point, don’t stress. Here’s an example to show you how this works:

Suppose you would normally pay $30,000 income tax. But because of a deduction you claimed, you only pay $29,000 income tax.

If the IRS determines that the deduction you claimed is illegitimate, you’ll have to pay the IRS $1200. That’s $1000 to make up the difference, and $200 for the penalty.

Form 8275 can help you avoid tax penalties

If you think a tax deduction may be challenged by the IRS, there’s a way you can file it while avoiding any chance of being penalized.

File Form 8275 along with your tax return. This form gives you the chance to highlight and explain the deduction in detail.

In the event you’re audited and the deduction you’ve listed on Form 8275 turns out to be illegitimate, you’ll still have to pay the difference to make up for what you should have paid in income tax—but you’ll be saved the 20% penalty.

Unfortunately, filing Form 8275 doesn’t reduce your chances of being audited.

Where to claim travel expenses

If you’re self-employed, you’ll claim travel expenses on Schedule C , which is part of Form 1040.

When it comes to taking advantage of the tax write-offs we’ve discussed in this article—or any tax write-offs, for that matter—the support of a professional bookkeeping team and a trusted CPA is essential.

Accurate financial statements will help you understand cash flow and track deductible expenses. And beyond filing your taxes, a CPA can spot deductions you may have overlooked, and represent you during a tax audit.

Learn more about how to find, hire, and work with an accountant . And when you’re ready to outsource your bookkeeping, try Bench .

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Managing business travel expenses

Best practices for travel expense management, what exactly are business travel expenses, need to get better control of your business travel spend, what business travel expenses can employees claim.

• The actual costs of the travel (the flight, train ticket, hotel cost, etc)
• The subsistence expenditure (your food and drink consumed during the time you travel)
• Any other costs that came about because you made the journey such as entertainment.

What is not a legitimate travel expense

• Commuting to and from your usual office
• Any travel taken for private reasons.

How to manage the travel & expense process

1. decide on the employee payment method.

• Ask employees to pay them upfront using personal card/bank account/cash and then have them submit expense claims.
• Pay expenses directly from a company bank account or company card.

1. The company credit/spending card

2. pay with personal cards and submit expense claims, 2. set out a clear process for expense submission & reimbursement.

• Pre-trip expense projection - ask employees to complete a projection prior to their trip, this will force them to consider their spend.
• Receipt and invoice types - Be sure to state in what format you expect evidence to be provided (e.g. tax invoice in PDF/ physical receipt)
• Expense claim submission timeline - Ensure that expense claims are all made within 5 working days of the business trip finishing.
• Expense reimbursement period - The company commits to reimburse staff within 15- 30 days of the expense claim, during which period the company can query expenses.

3. Communicate the expense policy

• Company-wide emails every quarter - Send an email with the policy every quarter, this may not be necessary if you are a small team.
• Talk about it at all-hands meetings - Your job is important and saves the company money , and people need to know the rules. At the next meeting ask to speak for a few minutes giving examples (not naming names) of good and bad expense claims
• Post it on your company intranet - Make sure it is a live document and easily accessible. Link it to a Google doc or whatever tool you use, this means updates don’t require you to ask employees to delete or disregard previous versions,

How to calculate and track business travel expenses like a pro

1. record everything and tag each expense.

• By trip type (existing client, sales, corporate event)
• By department
• By expense type

2. Calculate every trip

• Travel cost - plane, train, car hire, this includes the petrol you put in the car
• Accommodation - Hotel, Airbnb, or wherever you stayed
• Food & drink
• Entertainment - either for clients or if permitted in policy
• Wi-Fi connections , or anything else you needed to get your business done on the road.

3. Categorize your spend

Project your travel expenses, need more tips on managing business travel, how to reduce travel expenses for small businesses, 1. do you have to stay the night, 2. get the point(s), 3. cut the taxis, 4. get corporate rates, 5. get the per diem right, 6. recover the tax, travelperk makes calculating your recoverable vat simple, 7. get cashback.

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What Are Travel Expenses?

Understanding travel expenses, the bottom line.

• Deductions & Credits
• Tax Deductions

Travel Expenses Definition and Tax Deductible Categories

Michelle P. Scott is a New York attorney with extensive experience in tax, corporate, financial, and nonprofit law, and public policy. As General Counsel, private practitioner, and Congressional counsel, she has advised financial institutions, businesses, charities, individuals, and public officials, and written and lectured extensively.

For tax purposes, travel expenses are costs associated with traveling to conduct business-related activities. Reasonable travel expenses can generally be deducted from taxable income by a company when its employees incur costs while traveling away from home specifically for business. That business can include conferences or meetings.

Key Takeaways

• Travel expenses are tax-deductible only if they were incurred to conduct business-related activities.
• Only ordinary and necessary travel expenses are deductible; expenses that are deemed unreasonable, lavish, or extravagant are not deductible.
• The IRS considers employees to be traveling if their business obligations require them to be away from their "tax home” substantially longer than an ordinary day's work.
• Examples of deductible travel expenses include airfare, lodging, transportation services, meals and tips, and the use of communications devices.

Travel expenses incurred while on an indefinite work assignment that lasts more than one year are not deductible for tax purposes.

The Internal Revenue Service (IRS) considers employees to be traveling if their business obligations require them to be away from their "tax home" (the area where their main place of business is located) for substantially longer than an ordinary workday, and they need to get sleep or rest to meet the demands of their work while away.

Well-organized records—such as receipts, canceled checks, and other documents that support a deduction—can help you get reimbursed by your employer and can help your employer prepare tax returns. Examples of travel expenses can include:

• Airfare and lodging for the express purpose of conducting business away from home
• Transportation services such as taxis, buses, or trains to the airport or to and around the travel destination
• The cost of meals and tips, dry cleaning service for clothes, and the cost of business calls during business travel
• The cost of computer rental and other communications devices while on the business trip

Travel expenses do not include regular commuting costs.

Individual wage earners can no longer deduct unreimbursed business expenses. That deduction was one of many eliminated by the Tax Cuts and Jobs Act of 2017.

While many travel expenses can be deducted by businesses, those that are deemed unreasonable, lavish, or extravagant, or expenditures for personal purposes, may be excluded.

Types of Travel Expenses

Types of travel expenses can include:

• Personal vehicle expenses
• Taxi or rideshare expenses
• Airfare, train fare, or ferry fees
• Laundry and dry cleaning
• Business meals
• Business calls
• Shipment costs for work-related materials
• Some equipment rentals, such as computers or trailers

The use of a personal vehicle in conjunction with a business trip, including actual mileage, tolls, and parking fees, can be included as a travel expense. The cost of using rental vehicles can also be counted as a travel expense, though only for the business-use portion of the trip. For instance, if in the course of a business trip, you visited a family member or acquaintance, the cost of driving from the hotel to visit them would not qualify for travel expense deductions .

The IRS allows other types of ordinary and necessary expenses to be treated as related to business travel for deduction purposes. Such expenses can include transport to and from a business meal, the hiring of a public stenographer, payment for computer rental fees related to the trip, and the shipment of luggage and display materials used for business presentations.

Travel expenses can also include operating and maintaining a house trailer as part of the business trip.

Can I Deduct My Business Travel Expenses?

Business travel expenses can no longer be deducted by individuals.

If you are self-employed or operate your own business, you can deduct those "ordinary and necessary" business expenses from your return.

If you work for a company and are reimbursed for the costs of your business travel , your employer will deduct those costs at tax time.

Do I Need Receipts for Travel Expenses?

Yes. Whether you're an employee claiming reimbursement from an employer or a business owner claiming a tax deduction, you need to prepare to prove your expenditures. Keep a running log of your expenses and file away the receipts as backup.

What Are Reasonable Travel Expenses?

Reasonable travel expenses, from the viewpoint of an employer or the IRS, would include transportation to and from the business destination, accommodation costs, and meal costs. Certainly, business supplies and equipment necessary to do the job away from home are reasonable. Taxis or Ubers taken during the business trip are reasonable.

Unreasonable is a judgment call. The boss or the IRS might well frown upon a bill for a hotel suite instead of a room, or a sports car rental instead of a sedan.

Individual taxpayers need no longer fret over recordkeeping for unreimbursed travel expenses. They're no longer tax deductible by individuals, at least until 2025 when the provisions in the latest tax reform package are due to expire or be extended.

If you are self-employed or own your own business, you should keep records of your business travel expenses so that you can deduct them properly.

Internal Revenue Service. " Topic No. 511, Business Travel Expenses ."

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Page 13.

Internal Revenue Service. " Publication 5307, Tax Reform Basics for Individuals and Families ," Page 7.

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Pages 6-7, 13-14.

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Page 4.

Internal Revenue Service. " Publication 5307, Tax Reform Basics for Individuals and Families ," Pages 5, 7.

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7 Rules You Should Know About Deducting Business Travel Expenses

• What Is Your "Tax Home"?

Charges on Your Hotel Bill

The 50% rule for meals, the cost of bringing a spouse, friend or employee.

• Using Per Diems To Calculate Employee Travel Costs

Combined Business/Personal Trips

International business travel.

• The Cost of a Cruise (Within Limits)

Frequently Asked Questions (FAQs)

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The IRS has a specific definition for business travel when it comes to determining whether these expenses are tax deductible. The agency says business travel is travel that takes you away from your tax home and is "substantially longer than an ordinary day's work." It requires that you sleep or rest while you're away from home, and that you do so. The travel must be "temporary." This means it can't last a year or more.

Key Takeaways

• You can deduct expenses that take you away from your tax home for a period of time that would require you to spend the night.
• Your tax home is the city or area where your regular place of business is located.
• You’re limited to 50% of the cost of your meals.
• Your trip must be entirely business-related for costs to be deductible, but special rules apply if you travel outside the U.S.

What Is Your "Tax Home"?

Your tax home is a concept set by the IRS to help determine whether a trip is tax deductible. It's defined by the IRS as the entire city or general area where your regular place of business is located. It's not necessarily the area where you live. 

Your tax home can be used to determine whether your business travel expenses are deductible after you've determined where it's located. You can probably count your expenses during travel as business deductions if you have to leave your tax home overnight or if you otherwise need time to rest and sleep while you're away.

Check with a tax professional to make sure you're accurately identifying the location of your tax home.

Charges for your room and associated tax are deductible, as are laundry expenses and charges for phone calls or for use of a fax machine. Tips are deductible as well. But additional personal charges, such as gym fees or fees for movies or games aren't deductible.

You can deduct the cost of meals while you're traveling, but entertainment expenses are no longer deductible and you can't deduct "lavish or extravagant" meals. 

Meal costs are deductible at 50%. The 50% limit also applies to taxes and tips. You can use either your actual costs or a standard meal allowance to take a meal cost deduction, as long as it doesn't exceed the 50% limit.

The cost of bringing a spouse, child, or anyone else along on a business trip is considered a personal expense and isn't deductible. But you may be able to deduct travel expenses for the individual if:

• The person is an employee
• They have a bona fide business purpose for traveling with you
• They would otherwise be allowed to deduct travel expenses

You may be able to deduct the cost of a companion's travel if you can prove that the other person is employed by the business and is performing substantial business-related tasks while on the trip. This may include taking minutes at meetings or meeting with business clients.

Using Per Diems To Calculate Employee Travel Costs 

The term "per diem" means "per day." Per diems are amounts that are considered reasonable for daily meals and miscellaneous expenses while traveling. 

Per diem rates are set for U.S. and overseas travel, and the rates differ depending on the area. They're higher in larger U.S. cities than for sections of the country outside larger metropolitan areas. Companies can set their own per diem rates, but most businesses use the rates set by the U.S. government.

Per diem reimbursements aren't taxable unless they're greater than the maximum rate set by the General Service Administration. The excess is taxable to the employee.

If you don't spend all your time on business activities during an international trip, you can only deduct the business portion of getting to and from the destination. You must allocate costs between business and personal activities.

Your trip must be entirely business-related for you to take deductions for travel costs if you remain in the U.S., but some "incidental" personal time is okay. It would be incidental to the main purpose of your trip if you travel to Dallas for business and you spend an evening with family in the area while you're there. 

But attempting to turn a personal trip into a business trip won't work unless the trip is substantially for business purposes. The IRS indicates that “the scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip."

The rules are different if part or all of your trip takes you outside the U.S. Your international travel may be considered business-related if you were outside the U.S. for more than a week and less than 25% of the time was spent on personal activities. 

You can deduct the costs of your entire trip if it takes you outside the U.S. and you spend the entire time on business activities, but you must have "substantial control" over the itinerary. An employee traveling with you wouldn't have control over the trip, but you would as the business owner would.

 The trip may be considered entirely for business if you spend less than 25% of the time on personal activities if your trip takes you outside the U.S. for more than a week.

You can only deduct the business portion of getting to and from the destination if you don't spend all your time on business activities during an international trip. You must allocate costs between your business and personal activities.

The Cost of a Cruise (Within Limits) 

The cost of a cruise may be deductible up to the specified limit determined by the IRS, which is $2,000 per year as of 2022.  You must be able to show that the cruise was directly related to a business event, such as a business meeting or board of directors meeting.

The IRS imposes specific additional strict requirements for deducting cruise travel as a business expense.

How do you write off business travel expenses?

Business travel expenses are entered on Schedule C if you're self-employed . The schedule is filed along with your Form 1040 tax return. It lists all your business income, then you can subtract the cost of your business travel and other business deductions you qualify for to arrive at your taxable income.

What are standard business travel expenses?

Standard business travel expenses include lodging, food, transportation costs , shipping of baggage and/or work items, laundry and dry cleaning, communication costs, and tips. But numerous rules apply so check with a tax professional before you claim them.

The Bottom Line

These tax deduction regulations are complicated, and there are many qualifications and exceptions. Consult with your tax and legal professionals before taking actions that could affect your business. 

IRS. " Topic No. 511: Business Travel Expenses ."

IRS. " Publication 463 (2021), Travel, Gift, and Car Expenses ."

IRS. " Here’s What Taxpayers Need To Know About Business-Related Travel Deductions ."

Travel Expenses Deductible: A Clear Guide for Smart Savers

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Navigating the world of tax deductions can be tricky, especially when it comes to understanding which travel expenses are deductible. Business owners and employees alike can benefit from being knowledgeable about the rules around deducting travel expenses for tax purposes. This article aims to guide you through the ins and outs of travel expense deductions, focusing on the various aspects that might impact your ability to claim these deductions.

To begin, it is important to differentiate between personal and business travel expenses. While personal travel expenses are generally not deductible, business travel expenses may be claimed as tax deductions when certain conditions are met. These may include expenses related to transportation, lodging, meals, and entertainment, among other specific costs incurred during a business trip.

Key Takeaways

• A clear understanding of deductible travel expenses can benefit both business owners and employees
• Eligible deductions may include transportation, lodging, meals, and entertainment expenses incurred during a business trip
• Proper documentation and recordkeeping are crucial when claiming travel expense deductions.

Understanding Travel Expenses Deductions

Definition of travel expenses.

Travel expenses refer to the costs associated with conducting business-related activities away from an individual’s tax home. These expenses are deductible if they are considered reasonable and necessary for the purpose of conducting business. Deductible travel expenses include:

• Travel by airplane, train, bus, or car between your home and your business destination.
• Fares for taxis or other types of transportation between an airport or train station and a hotel, or from a hotel to a work location.

Ordinary and Necessary Expenses Explained

In order for travel expenses to be tax-deductible, they must be both ordinary and necessary . Here is a brief description of these two requirements:

• Ordinary expenses are those that are commonly accepted in your trade or business. This means that the expense is typical and standard within your industry.
• Necessary expenses are those that are helpful and appropriate for your business. It does not mean that the expense is required, but rather that it has a legitimate purpose in the course of conducting your business.

To ensure that deductions are made correctly, it is vital to keep accurate records of your travel expenses, such as receipts and mileage logs, as well as a clear description of how the expenses relate to your business activities. To calculate deductible travel expenses, you can subtract the non-deductible portion (such as personal expenses) from your total expenses. For example, you would calculate the deductible part of a round-trip airfare by subtracting the non-business portion (7/18 of the total expenses) from the total cost of the trip.

In summary, understanding travel expenses deductions is essential for business owners, as it can help to minimize tax obligations while ensuring compliance with tax laws. Be sure to keep clear and accurate records of your travel expenses and always consider whether any given expense is both ordinary and necessary for conducting your business.

Lodging and Accommodations

Hotel deductions.

When traveling for business, lodging costs such as hotel stays are generally tax-deductible. However, these deductions require that the trip be considered primarily for business purposes. To qualify, the taxpayer must be traveling away from their tax home and the overnight stay must be necessary for the business purpose to be achieved.

Some deductible expenses related to hotels include:

• Room charges
• Taxes on the hotel stay
• Tips for hotel staff
• Room service if it is part of the daily meal expenses

Remember that while lodging expenses are deductible, luxury or extravagant accommodations may draw scrutiny from the IRS. It is important to keep detailed records and receipts for all business-related lodging expenses.

Temporary Stays and Tax Home

A taxpayer’s tax home is the general area or vicinity of their primary place of work, regardless of their actual home location. When on a temporary work assignment away from the tax home, certain travel expenses become deductible. A temporary work assignment is defined as one that lasts no longer than one year.

Below is a table summarizing the key factors to consider for tax deductions related to temporary stays:

In conclusion, when dealing with lodging and accommodations for business travel, it is essential to understand the requirements and guidelines for tax deductions. Ensuring that your hotel stays and temporary work assignments meet these criteria can result in significant tax savings.

Meals and Entertainment

Deducting meal costs.

When it comes to deducting meal costs, taxpayers can generally deduct 50% of the unreimbursed cost of their meals while traveling or conducting business. However, the deduction rate may vary depending on the circumstances. For instance, you may be able to deduct 100% of your meal expenses if the meal is from a restaurant and was purchased between December 31, 2020, and January 1, 2023.

Here are some examples of what to keep in mind when deducting meal costs:

• Meals that are directly related to the active conduct of your trade or business
• Meals that are associated with the active conduct of your trade or business and are preceded or followed by a substantial business discussion
• Meals provided to employees on your business premises for your convenience

Remember to keep accurate records of your meal expenses, including receipts, the date, time, place, amount, and business purpose of the expense.

Entertainment Expenses

In contrast to meal expenses, entertainment expenses are no longer deductible under the current tax code. This rule change was implemented through the Tax Cuts and Jobs Act of 2017, and it applies to expenses incurred for activities such as:

• Attending a sporting event, concert, or theater
• Yacht rentals or golf outings
• Nightclubs, social clubs, or other recreational activities

To help you understand the costs associated with business travel, here’s a summary table:

By being aware of these rules and keeping accurate records of your expenses, you can ensure you’re making the most of the deductions available for your travel, meals, and entertainment costs.

Transportation and Mileage

Deducting transportation costs.

When it comes to tax deductions for business-related travel, transportation costs play a significant role. These expenses include travel by airplane, train, bus, or car between your home and the business destination, as well as fares for taxis or other types of transportation between an airport or train station and a hotel or work location 1 .

It’s important to note that these deductible expenses only apply to temporary work assignments away from home 2 . Travel expenses for indefinite work assignments, defined as those lasting over one year, are not deductible.

When deducting transportation costs, factors such as car rentals and taxi fares must be considered. Keep track of these expenses diligently to ensure accurate reporting and maximize your deductions.

Mileage and Standard Rates

For those who use their personal vehicle for business purposes, the standard mileage rate is another aspect of transportation expenses to pay attention to. The standard mileage rate for 2023 is 65.5 cents per mile, which increases to 67 cents per mile for 2024 3 .

To decide whether to use the standard mileage or actual expenses method, carefully evaluate your specific situation. Factors to take into account include the cost of operating your vehicle for business use and whether your driving primarily benefits the company, such as in the case of Uber drivers 3 .

Using the standard mileage rate simplifies the process for calculating deductions, but keep in mind that certain types of employees and individuals traveling for volunteer work or medical appointments may have different eligibility and requirements for claiming mileage 4 .

Travel Documenting and Recordkeeping

Receipts and documentation.

When it comes to business travel expenses, thorough documenting and recordkeeping are crucial. Receipts play a key role in this process, as they provide concrete evidence of your expenses. It is essential to keep a record of all receipts for travel-related expenditures, such as transportation (airplane, train, bus, or car), accommodations, meals, and any other necessary business expenses.

Organizing your receipts and documentation is equally important. Some helpful tips for maintaining proper records include:

• Categorizing receipts by expense type
• Keeping a log of all your business trips, including dates, locations, and purposes
• Ensuring all digital receipts and records are stored in a secure and easily accessible location, such as cloud storage systems or encrypted folders

IRS Reporting Requirements

The Internal Revenue Service (IRS) has specific requirements for reporting travel expenses on your tax returns. Business travel expenses are generally deductible, but they must be reported appropriately to qualify for deductions.

• Form 1040 or Form 1040-SR : If you are a sole proprietor, partner, or an owner of a single-member LLC, you’ll need to report your deductible travel expenses on Schedule C of either Form 1040 or Form 1040-SR.
• Form 2106 : Employees who incur unreimbursed business travel expenses may use Form 2106 to report these costs. However, this is applicable only to specific categories of employees, such as Armed Forces reservists, qualified performing artists, fee-basis government officials, and employees with impairment-related work expenses.

Remember to maintain accurate records and receipts to support your claimed deductions, as the IRS might request this information during audits or reviews.

By following these documentation and recordkeeping practices, along with adhering to IRS reporting requirements, you can ensure your business travel expenses are accurately recorded and eligible for deductions.

Deductible Incidental Expenses

When it comes to deducting travel expenses for business purposes, it’s essential to understand which incidental expenses are tax deductible. In this section, we’ll discuss laundry and cleaning costs, as well as tips and gratuities related to business travel.

Laundry and Cleaning

During a business trip, laundry and dry cleaning expenses are considered deductible incidental expenses. This includes the costs related to washing, ironing, or dry cleaning of clothing . Keep in mind that only expenses incurred while away from home and specifically for your business trip are deductible. Proper documentation, such as receipts and dates, should be maintained to support the claim for these deductions.

Tips and Gratuities

While traveling for business, it’s common to encounter expenses like tips and gratuities. These expenses are also considered deductible incidental expenses. Some examples include:

• Tolls and Parking Fees : Business-related tolls and parking fees are deductible. This applies to both personal and rental vehicles used for business purposes. Keep track of your receipts to substantiate your claim.
• Tips for Service Providers : Tips given to service providers like hotel staff, drivers, and restaurant waitstaff can be included as deductible incidental expenses. It’s important to remember that only reasonable, non-lavish tips are allowed for deductions.

In conclusion, laundry, dry cleaning, tips, and gratuities, along with tolls and parking fees, can be considered deductible incidental expenses while traveling for business purposes. It’s crucial to maintain accurate records and receipts to support your deductions and ensure compliance with tax regulations.

Special Circumstances for Deductions

Self-employed and businesses.

For self-employed individuals and businesses , there are special circumstances surrounding the deductions for travel expenses. To qualify for business travel deductions , the trip must be primarily for business-related purposes, and the expenses must be ordinary and necessary . This means that the costs should be reasonable, directly related to conducting business, and helpful for your work.

Here are some examples of deductible travel expenses:

• Airfare, train, bus, and car transportation
• Lodging expenses
• Meals (subject to a 50% limit)
• Taxis and ride-sharing services
• Tips associated with eligible business expenses
• Public stenographer fees
• Telephone, fax, and internet expenses

For a quick reference on whether or not an expense can be deducted, refer to Table 1-1 in the Publication 463 provided by the Internal Revenue Service (IRS).

Conventions and Training

Another key aspect of travel deductions revolves around conventions, seminars, and training sessions . To make these expenses deductible, a self-employed individual or business must establish a direct connection between the event and their trade, profession, or job. Attending such events should enhance the professional’s skills or provide valuable insights related to their business.

• Conferences : Deductible expenses for conferences may include registration fees, transportation, accommodation, and meals (subject to a 50% limit). However, any expenses related to recreational or social activities during the conference would not be deductible.
• Seminars and Training : If the purpose of attending a seminar or training program is to maintain or improve skills required in your business, the related travel expenses may be deductible. This may include transportation, accommodation, and meal expenses. Remember that costs associated with non-business activities during the trip would not be deductible.

When claiming deductions for business travel expenses, it’s crucial to keep accurate and well-organized records, such as receipts and canceled checks, to support the deductions on your tax return.

Advanced Considerations

Tax cuts and jobs act effects.

After the implementation of the Tax Cuts and Jobs Act of 2017 , some important changes were made in the way business travel expenses are deductible. Firstly, the unreimbursed employee travel expenses are no longer deductible, as they were in previous years. However, this change does not affect self-employed individuals, who can still claim travel expenses as deductions.

Additionally, the deduction rate for mileage reimbursement has been adjusted. The Internal Revenue Service (IRS) announces the updated rates each year. It’s crucial for taxpayers to keep track of these changes to ensure they are claiming accurate deductions.

Here’s a quick summary of some deductible travel expenses:

• Travel by airplane, train, bus or car between your home and your business destination
• Fares for taxis or other transportation between an airport or train station and a hotel, or from a hotel to a work location
• Meals (subject to limitations)

Consulting Tax Professionals

Although the IRS provides guidelines on deductible travel expenses, the rules can be complex, and some aspects may be open to interpretation. It is therefore highly recommended to consult a tax professional or a tax expert in order to maximize the deductions you can claim legally while minimizing the risk of mistakes.

Tax professionals will help you fully understand the implications of the Tax Cuts and Jobs Act on your travel expenses deductions and ensure you are complying with IRS rules. They can also guide you through special circumstances, such as conventions held outside the North American area, where specific regulations apply.

Remember that relying on a tax professional will not only save you time but also reduce the possibility of conflicts with the IRS due to errors or misunderstandings. This investment in expert advice can potentially save you from financial setbacks and help you optimize your deductions in the long run.

Frequently Asked Questions

What constitutes a deductible business travel expense.

A deductible business travel expense is an ordinary and necessary expense incurred while traveling away from home for business purposes. This typically includes costs such as transportation, lodging, meals, and other related expenses. It’s essential to note that lavish or extravagant expenses or those for personal purposes cannot be deducted.

How do the IRS travel reimbursement guidelines affect deductible travel expenses?

The IRS travel reimbursement guidelines help clarify which travel expenses can be claimed as deductions, as well as providing information on allowable rates, such as the standard mileage rate or per diem rates for meals and lodging. Taxpayers need to adhere to these guidelines when claiming travel expense deductions to ensure they are claiming appropriately and avoiding potential issues with the IRS.

Are self-employed individuals able to deduct travel expenses, and if so, to what extent?

Yes, self-employed individuals can deduct travel expenses related to their business activities. These deductions may include transportation, lodging, and meals, as well as other necessary expenses like parking fees or tolls. However, self-employed individuals must ensure these expenses are indeed for business purposes and that proper records are maintained to substantiate the claims.

Which portion of meal expenses are deductible when traveling for business in 2023?

In 2023, taxpayers can generally deduct 50% of their meal expenses incurred while traveling for business. This percentage applies to both domestic and international travel. Keeping detailed records, such as receipts and a log of business trip meal expenses, will help ensure compliance with the IRS guidelines.

Can employees claim deductions for work-related hotel stays?

Employees who are reimbursed by their employer for work-related hotel stays cannot claim the deduction as it is considered a tax-free benefit from the employer. However, employees who are not reimbursed by their employer can claim deductions for work-related hotel stays as long as they are considered ordinary and necessary expenses for their job, and proper records are maintained to substantiate the claim.

What are the limits on the amount one can claim for travel expenses on taxes?

There are no specific limits on the overall amount one can claim for deductible travel expenses. However, the expenses must be reasonable, and taxpayers must substantiate any claims with proper records and documentation. Additionally, certain expenses, such as meals, have specific deduction limits (e.g., 50% of meal expenses) that must be adhered to when claiming deductions. It is advisable to consult a tax professional for guidance on individual circumstances and potential limitations.

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Travel and Entertainment - Deductible Travel Expenses  

This short course provides an overview of which expenses may be deductible while you are traveling away from home, including providing an overview of separating costs.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).

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Learning objectives

Upon successful completion of this course, the user should be able to:

identify whether a travel expense is deductible.

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• Deductible Travel Expenses

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The Government Travel Charge Card (GTCC) Program provides travelers with a safe, effective, convenient, and commercially available method to pay for official travel expenses. Travelers do not need to use personal funds for mission-related travel expenses, can manage their GTCC account online, and reimbursement is streamlined through DoD’s travel system. The GTCC also offers insurance coverage for rental cars, lost luggage, and personal injury, and provides cardholders with better payment terms.

Delinquent payments have a negative impact on the Department’s ability to accomplish its travel mission. Travel card accounts that are delinquent are suspended from use, necessitating travelers’ use of personal funds. This reduces the funds earned by the DoD Components as rebates from Citibank, directly impacting projected funding sources. See guidance for  Cardholders  and  Agency Program Coordinators/Supervisors/Approving Officials  for more information on reducing delinquent payments.

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DoD policy requires travelers to use their Government Travel Charge Card to pay for all meals during official travel. Travel cards with air, lodging, and/or rental car transactions without meal spend may be flagged for policy noncompliance.

Authorized by the DoDI 5154.31, Volume 4 [PDF, 10 pages] , the Defense Travel Management Office (DTMO) manages the card program, providing guidance, policy, and training, and serves as a liaison to GSA, the travel card vendor, and DoD Component Program Managers on travel card related issues. DTMO is also responsible for developing, coordinating, and maintaining the Government Travel Charge Card Regulations [PDF, 46 pages] . Refer to the GTCC Regulations for GTCC policy and purpose, general travel card information, and special travel considerations.

Use of the travel card is mandated by the Travel and Transportation Reform Act of 1998 [PDF, 9 pages] .

GTCC Regulations state that the card will be used by all DoD personnel (military or civilian) to pay for all costs related to official government travel, including meals. Personal use of the travel card or use of the travel card to pay for someone else's travel expenses is prohibited and may result in disciplinary actions. Refer to the Joint Travel Regulations (JTR) [PDF] for information on authorized travel expenses. The Military Services may further restrict/define this policy.

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Mandeville Mayor Clay Madden 

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Mandeville City Council OKs Madden's travel expenses

Kim Chatelain

• Author email
• May 10, 2024
• 1 min to read

Unlike in the city of New Orleans, the Mandeville mayor and City Council appear to be on the same page when it comes to mayoral business travel.

The Mandeville City Council on May 9 unanimously approved a resolution authorizing travel expenses for Mayor Clay Madden to attend a flood plain manager’s conference June 23-27 in Utah.

Although the exact cost of the trip was not specified, the resolution said the travel expenses to be paid from government coffers include hotel, conference registration fees and airfare.

In New Orleans, some City Council members have been highly critical of travel expenses incurred by Mayor Latoya Cantrell and have sought to curb nonessential travel by the city’s top officials.

The legislative action by the Mandeville council is in accordance with regulations imposed in 2008 requiring out-of-state travel expenses for the mayor, any member of the City Council or any member of standing boards and commissions be authorized by resolution of the City Council in a public meeting.

The 2024 Association of State Floodplain Managers Conference is being held in Salt Lake City next month. Next year the national conference is being held in New Orleans.

City Planning Director Cara Bartholomew said having Madden in Utah for this year’s conference will allow him an opportunity to make valuable contacts in advance of the 2025 event.

Mandeville, which has invested much research in protecting vulnerable waterfront communities from flood threats, is planning to host at least two “field sessions” during next year’s convention, she said.

“It’s going to be great to have the mayor there (in Utah),” Bartholomew said.

The Association of State Floodplain Managers website says the conference in Utah will feature 81 concurrent sessions for a total of more than 200 presentations. This will be the association’s 48th annual conference, which the website bills as “the world’s largest and most comprehensive floodplain management conference.”

Councilman Rick Danielson said the city budgeted just under $39,000 for travel expenses in the current fiscal year. As of the end of March, about $29,000 of that had been spent.

While the city appears to be on track for travel expenses, Danielson said several conferences are coming up before the end of the fiscal year. He noted the Louisiana Municipal Association Conference, being held Aug. 1-3 in Shreveport, may be one newly elected council members may want to attend.

Three of the five council members taking office on July 1 (Scott Discon, Cynthia Thompson and Kevin Vogeltanz) will be new to elected public office. Jason Zuckerman and Jill McGuire return to the board for a second term. 

Danielson asked the administration to provide a projection of upcoming travel expenses at the council's May 23 meeting.

In other action, the council agreed to keep the St. Tammany Farmer as the city’s official journal for the term July 1, 2024 to June 30, 2025.

Email Kim Chatelain at  [email protected] .

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Staff and management of Guam Visitors Burea’s Guam and GVB Korea with Inalåhan Mayor Anthony Chargualaf Jr., center, during the 2023 Year End Appreciation Party at the Conrad Seoul, Korea.

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Audit: GVB travel expenses double, sole-source contracts not properly published

Joe Taitano II

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• May 11, 2024

The Guam Visitors Bureau’s travel expenses more than doubled between fiscal 2022 and 2023, going from $227,000 to $510,000, and did not comply with publishing requirements for three sole-source procurement contract awards worth $342,000 in fiscal 2023, according to an audit released by the Office of Public Accountability.

Travel expenses went up by about $284,000 in 2023 compared to the previous fiscal year.

That increase is still less than what GVB paid for prior to the pandemic, with travel expenses hitting $844,689 and $711,305 in fiscal 2018 and 2019, respectively.

Auditors noted the increased expense is primarily due to “GVB conducting more frequent travel to core markets.”

But the audit recommends that GVB comply with all travel reporting requirements laid out in the fiscal 2023 budget law.

GVB covered a number of all-expense paid trips to Manila, Japan and Taiwan for mayors, vice mayors, and senators in 2023, the Pacific Daily News reported last February.

GVB General Manager Carl Gutierrez said it was standard practice for GVB to bring important elected officials on key tourism missions.

Sole source procurement

GVB did not comply with legal publishing requirements for three sole-source contracts worth over $50,000 each, the audit said.

The audit noted that Guam law requires the name of the purchasing agency, awardees and contract amount, and other information must “be published in a newspaper of general circulation on Guam, and on its website, within 14 calendar days of awarding any contract.”

GVB recognizes that this finding is administrative in nature, where the key issue is the administrative process of newspaper publishing. Processes have been implemented to remedy this finding.

“GVB has consistently published sole source contracts on its official website and will continue to do so,” it said.

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Notably, the Pacific Daily News did cease print publication in 2023, and GVB issued a sole source contract to the Guam Daily Post on April 1, 2023, following the announcement, based on contract notices published on the GVB website.

A number of sole source procurement reports for the agency are posted online.

GVB’s travel expenses also more than doubled between fiscal 2022 and 2023, going from $227,000 to $510,000.

Financial position

GVB’s net financial position went up to $14.9 million last fiscal year, a $6.2 million increase from the prior year, the report said.

Primarily funded by taxes on booked hotel rooms, GVB’s financial position fell drastically when the COVID-19 pandemic flatlined the tourism industry, dipping to $7.7 million in fiscal 2021, based on financial records.

Fiscal 2023 was the first time since the pre-COVID-19 pandemic year of 2018 that the net position of the tourism agency has breached $14 million.

More money for the agency “reflects the improvement in tourism arrivals, a driver of financial viability of GVB,” an audit highlight from the OPA said.

GVB got a bigger cut of hotel occupancy taxes out of the Tourism Attraction Fund in fiscal 2023, coming in $7.8 million over $13.1 million last fiscal year.

“Total tourism arrivals for FY 2023 were 603K, an increase of 178% from the prior fiscal year. Visitor arrivals for FY 2024 are projected to reach around 900K or about 56% of pre-pandemic levels,” the OPA stated.

Tourism arrivals for fiscal 2023 are still about 56% of pre-pandemic levels, however.

GVB also has about $14.5 million in unexpended federal American Rescue Plan money, which was recently slated for the restoration of Matapang Beach Park in Tumon.

Reach reporter Joe Taitano II at

[email protected] .

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Moscow - the estimated travel expenses for food, public transport, attractions entrance and accommodation., how much does a trip to moscow cost.

Currency in Moscow is Russian Ruble

Moscow prices guide., if you are travelling alone to moscow, depending on your expectations, you will pay for an overnight stay from 8.20 usd (760 rub) for a hostel to 104 usd (9,600 rub) for a luxury hotel., the other daily costs you have to pay when travelling to moscow are:.

• Food 7.10 USD (651 RUB)
• Meals in restaurants 18 USD (1,600 RUB)
• Bottled water 0.59 USD (55 RUB)
• Local transportation 2.60 USD (240 RUB)
• Entrance tickets 16 USD (1,400 RUB)
• Alcoholic beverages 3.00 USD (278 RUB)

As you can see - a stay for a few days in Moscow can cost 122 USD (11,000 RUB) or 773 USD (71,000 RUB) , depending on whether you are a frugal tourist or you are planning to spend a luxurious holiday in Moscow.

How much Russian Ruble should I have for one week in Moscow?

If you want to spend a week in Moscow the cost of your stay will be:

• 286 USD (26,000 RUB) - a cheap stay for 7 days in Moscow
• 409 USD (37,000 RUB) - a budget travel for 7 days in Moscow
• 642 USD (59,000 RUB) for a one week of comfortable stay in Moscow
• 1,800 USD (166,000 RUB) for a week of luxury holidays in Moscow

How much money do I need per day to stay in Moscow?

If you are travelling alone to Moscow, 41 USD a day should be enough. If you choose a hotel for your stay in Moscow, the price will rise to 58 USD. A couple will have to pay around 100 USD for one day in Moscow. A family with two children should have 180 USD for one day stay in Moscow.

How to visit Moscow on a low budget? How to travel Moscow cheaply? How to save money while travelling in Moscow?

In order not to exceed reasonable expenses during a trip to Moscow, which we estimate at 58 USD (5,300 RUB) for a one day, you must comply with the following rules:

• Choose to stay in a hostel (8.20 USD (760 RUB) ) or in a cheap hotel (9.40 USD (865 RUB) ).
• Use public transport. The price for a one-way ticket is 0.65 USD (60 RUB) and for a monthly pass 30 USD (2,700 RUB) .
• Make your own breakfast and own dinner. Daily shopping cost in the shop is around 7.10 USD (651 RUB) in Moscow.
• Choose restaurants outside the city centre and close to tourist attractions. Meal in a cheap restaurant cost around 9.90 USD (913 RUB) in Moscow. McMeal at McDonalds (or equivalent meal in other fastfood restaurant) costs approximately 4.90 USD (450 RUB) .

Car-related costs are mainly fuel, road tolls and parking fees. Of course, the price depends on the purpose of the journey and energy efficiency of a vehicle.

In Moscow, you will pay for the fuel accordingly:

• Petrol price in Moscow is around: 0.61 USD (56 RUB)
• Diesel fuel price in Moscow is around: 0.58 USD (53 RUB)
• 1kg sausage: 9.80 USD (905 RUB)
• 0,5 kg bread: 0.63 USD (58 RUB)
• 10 eggs: 1.70 USD (159 RUB)
• 1kg cheese: 9.10 USD (843 RUB)
• 1 liter milk: 0.94 USD (87 RUB)
• 1 kg apples: 1.40 USD (126 RUB)
• Bottle of local beer (0,5 liter): 3.30 USD (300 RUB)

Car rental prices in Moscow

• What is the average price for a car rental in Moscow?
• How much does it typically cost to rent a car in Moscow?
• Is it cheaper to rent a car for a week in Moscow?
• Moscow: Sightseeing Cruise from City Center with Audio 5.50 USD (507 RUB)
• Moscow: Cruise Bolshoy Ustinsky Bridge or Kievskaya Station 7.80 USD (720 RUB)
• Moscow: River Cruise with Dining Option 21 USD (1,800 RUB)

What is most famous in Moscow? How much does an average entrance to travel attractions in Moscow cost?

The most important tourist attractions in moscow that we recommend:, the museums worth a visit in moscow:, are there any free attractions in moscow what can you do for free in moscow, on warmer days, we recommend walking in parks in moscow. below is a list of the largest and most interesting parks in moscow. parks in moscow:, alcohol prices in moscow, moscow - whisky prices comparison, moscow - rum prices comparison, moscow - vodka prices comparison, moscow - gin prices comparison, view map of hotels and accommodation.

Terri Simpson

Terri is travel expert at hikersbay.com (24 years old, zodiac sign: leo).

Here's When Your Memorial Day Travel Delays Will Be Covered by Insurance

Memorial Day is just around the corner, which means barbecues, parties and of course, millions of people traveling.

Each year, according to the United States Department of Transportation (DOT), about 20 percent of travelers experience delays as part of their Memorial Day getaways .

And as any seasoned traveler can attest, airline delays and cancellations are not fun.

While purchasing travel insurance can’t help you avoid delays, it can help make them less costly and frustrating.

With that in mind, TravelPulse recently chatted with the experts at the insurance comparison site, Squaremouth, about the benefits of purchasing travel insurance for your Memorial Day getaway - including discussing when exactly delays to your holiday getaway are covered by insurance, and when, sadly, they’re not.

Here’s what you need to know.

What Delays Are Covered

Most travel insurance policies include travel delay coverage. And that coverage will pay for your meals and hotel accommodations if a trip is unexpectedly delayed for at least 3 -12 hours.

However, not every type of delay brings the same level of coverage.

Delays Caused by the Airline

An insurance policy’s travel delay benefit is most commonly triggered by the delay of a travel supplier. And that coverage will kick-in even when the delay is triggered by including inclement weather or a mechanical breakdown, according to Squaremouth.

In other words, the standard refrain that travelers often hear from airlines about them not being responsible for your expenses in cases of weather delays - because weather is beyond the airline’s control - does not apply in the case of your travel insurance policy.

“That’s just for airlines,” Squaremouth’s Jenna Hummer told TravelPulse, regarding the weather caveat. “Weather is one of the biggest things we see claims for. We have a ton of claims around hurricane season.”

While you can’t buy a travel insurance policy and hope it covers you if a hurricane has already been named and announced on the news, a policy will cover your expenses for weather-related incidents if you purchase before any weather incidents arise.

Delays Caused by a Flight Disturbance

It’s also worth noting that some policies that include travel delay benefits will cover nearly any delay of a travel supplier - including a flight being held up to remove a passenger due to a disturbance or overbooking, according to Squaremouth.

“While all policies cover for weather delays, we always recommend that you look for broader coverage because that can include a lot of the other types of things we see now,”  says Hummer.

“It’s kind of a buffet when you’re picking out travel insurance coverage and it  doesn’t necessarily cost you more,” to include flight disturbance coverage, Hummer adds.

Missed Flight Due to Traffi

Memorial Day is a notoriously busy time when it comes to traffic on the roads around the country. Last year, more than 42 million Americans traveled during Memorial Day weekend, the highest total in over 20 years, according to AAA.

However, not all delays can be covered by travel insurance, according to Squaremouth. And that includes you missing a flight because traffic en route to the airport made you late. Sadly, your insurance policy will not cover expenses related to this kind of snafu.

With even more people expected on the roads and in airports this Memorial Day weekend, even insured travelers should plan ahead for traffic and long security lines, suggest the experts at Squaremouth.

Missed Flight Due to Long Airport Security Lines

Let’s all say it together, shall we? Airports will be busier than usual during Memorial Day weekend.  That much is a given.

So just make sure you give yourself enough time to navigate through the airport, because travel insurance will not cover your expenses if you miss a flight because of long lines checking in or at the security checkpoint.

“The Department of Transportation recommends getting to the airport at least two hours in advance,” says Hummer. “But from a personal level, it really depends on the airport. If you’re not familiar with the airport, look online to find out more about the wait times."

Bottom Line

The average cost for travel insurance during the Memorial Day time-frame for an international trip is about $149. The insurance premium for a domestic trip during the Memorial Day travel season meanwhile is about $86.

Hummer says it’s money well spent, giving you peace of mind should delays occur.

“The travel delay benefit can really help. That’s one of the things we would recommend,” says Hummer.

“Having this insurance in place can really make your long weekend a lot more palatable,” Hummer adds. "Just make sure when you buy a policy, that you choose a company that has good customer service ratings and that your’e able to get in touch with them 24/7 in case anything goes wrong.”

Oakland County judge's trainings in Dubai, South Africa, Panama covered by public money

Most every job requires more training these days, and that includes being a judge. New rules in Michigan require that judges take at least 24 hours of “continuing judicial education” every two years.

The new training is on the internet so judges don’t need to leave their courthouses. And it’s free. But some who wear judicial robes may wish to keep visiting distant locales for costly professional conferences, as they’ve quietly been doing for years.

Take the Honorable Debra Nance, a district judge in Southfield. According to expense records obtained by the Free Press, Nance in January traveled to a 10-day professional conference, one that’s not required by the state of Michigan, in the African nation of Ghana — more than 5,000 miles from Detroit. The cost? More than $4,800, all of it covered by Nance’s employer, the 46th District Court.

Last year, Nance traveled to a conference in Dubai, a city of luxury hotels in the United Arab Emirates, more than 7,000 miles from Detroit. That tab? Over $4,600. In previous years, Nance traveled to judicial conferences in Panama, the Dominican Republic and South Africa, each trip costing thousands of dollars, and each charged to the court’s budget, according to expense records obtained by the Free Press.

So, how might flying to Africa improve Nance’s ability to administer justice? Documents obtained by the Free Press show that two seminars were held at the lengthy conference in Ghana. One was called “Comparative Law: Commonalities & Differences between U.S. & Ghahaian Law.” The other was “Domestic Violence at Home and Abroad.” It may seem odd that a district judge in Michigan, who is often focused on driving violations and landlord-tenant cases, would need training in the legal systems of foreign nations.

Traveling jurists

Luxury travel for judges has come under scrutiny at the nation’s highest level. That happened with news coverage of the lack of oversight for U.S. Supreme Court justices. The spotlight for much of that coverage fell on Justice Clarence Thomas who, reporters revealed, had for decades taken luxury vacations as the guest of a real-estate billionaire. Thomas’ trips, while inviting conflicts of interest, occurred at no public cost. Neither did they involve training or professional networking. As well, Supreme Court Justice Samuel Alito was outed for being a hedge-fund billionaire’s guest on an Alaskan fishing trip that ProPublica reporters estimated would’ve cost well over $100,000, had Alito paid his way. Alito neither disclosed the trip on his annual financial disclosures to the court nor did he recuse himself from voting several years later in favor of the hedge fund boss, in a case that came before the court and ultimately brought a payment of $2.4 billion to the hedge fund.

In Michigan, Nance isn't the only judge taking trips at public expense. In a yearlong investigation, the Free Press requested records for travel expenses at numerous courthouses in Oakland, Wayne and Macomb counties, in circuit as well as district courts. The investigation found that, although most judges seek modest reimbursements for traveling to conferences and training sites, a handful in metro Detroit have charged costly trips to their courthouse budgets.

I n 2019, Oakland Circuit Judge Denise Langford-Morris, who has since retired, attended a convention of lawyers and judges in New York City for $1,940.26. In the same year, Macomb County Circuit Judge Joseph Toia attended a conference of the National Association of Drug Court Personnel in Nashville, Tennessee for $1,634.54. And although travel expenses in many courthouses dropped during and after the pandemic, there are other examples.

Still, among judges in metro Detroit, the Free Press found that Southfield’s courthouse was the biggest and most consistent spender of public dollars on travel, and Nance was the main traveler. Because courts are funded from various revenue streams, it’s not possible to say that Nance’s trips were entirely covered by taxpayer dollars. It is possible to say, however, that they were covered by public money — taxpayer dollars along with the fines and costs paid by members of the public, such as motorists paying traffic tickets and defendants paying criminal fines and court costs. About two-thirds of the annual budget of 46 th District Court is covered by fines and court costs paid by the public.

In other words, when Nance imposes fines and costs on defendants, she knows she is bringing revenue to the court. The rest of the revenue to fund the courthouse comes from Southfield’s taxpayers, an amount that recently has totaled more than $1.6 million per year, according to budget figures provided by the Southfield city fiscal director. The cost of the trips irks Southfield Mayor Ken Siver.

“The taxpayers of Southfield are not only paying for the court’s expenses. We’re paying for Nance’s trips. And her trips are not approved by the city, but we still have to cover them,” Siver said. Nance’s travel expenses need only the signed approval of the court’s chief judge, according to the court’s expense records.

Siver continued: “I’ve made a stink about this every year at budget time. Our city administrator has talked to the court administrator and the chief judge on it, but as long as the money flows, they don’t care.”

No rule prohibiting travel

During a visit to Nance’s courtroom in late March, a Free Press reporter asked Nance what she felt she gained from her overseas trips, either personally or professionally. She said she had no comment. Nance’s supervisor, Chief Judge Shelia Johnson, who approved Nance’s trips, defended them.

“I think the trips for Judge Nance come under the category of judicial education,” Johnson said in a telephone interview.

“There is no rule that says this has to be in the state of Michigan. As long as you’re taking conferences that relate to judicial education, it’s justified and I would encourage that."

Nance's costly trips were organized by the National Bar Association, a nationwide group of mainly African American lawyers and judges. This year, the NBA scheduled three big trips for judges and lawyers: a 16-day one scheduled in May to the French Riviera and Barcelona, Spain; a weeklong annual meeting at a luxury Las Vegas hotel in July, and earlier this year, the 10-day African trip to Ghana that Nance attended in January.

Asked about traveling to Africa, the Middle East, and the Caribbean for lengthy trips whose agendas show they are primarily about sightseeing and resort vacationing, Johnson was politely insistent that such trips were fine with her. The overseas trips give participants “an emphasis on comparing judicial practices from country to country,” and they can provide “a broad perspective that does help you in your day-to-day work as a judge," she said.

Regarding the educational value of Johnson’s own trip, to New Orleans in 2018, for which she charged the courthouse $1,788.36, she said: “I can’t remember. That’s so long ago. I could look it up in my records and see what the seminars covered.”

She concluded: “It sounds like people want to embarrass judges for traveling to these conferences. ... These things keep you engaged as a judge.”

It’s Johnson’s signature that appears on Nance’s expense reports, approving her reimbursement for attending overseas conferences, which are listed as “City of Southfield Business Travel Expense.” On the forms, above Johnson’s signature, are these words: “I hereby certify that the travel indicated hereon was accomplished according to proper authorization, that the information is correct, and that no part of the compensation claimed was of a personal nature.”

Networking and education

The National Bar Association calls itself “the nation’s oldest and largest global network of predominantly Black American attorneys and judges.” It was founded in 1925 because Black lawyers were being denied membership in the all-white American Bar Association, according to online histories. The group provides scholarships for Black law students and helps them land internships at the start of their careers, according to the group’s website. As for the sponsored trips, online agendas show that many are mainly about networking and the theme “Relax, Rejuvenate and Explore.”

Asked to comment on its trips, NBA officials declined to return email and phone messages left by the Free Press at their offices in Washington, D.C. But the president of the NBA's affiliate group in Michigan, the Wolverine Bar Association, said the group is known for its educational trips as well as for aiding Black law students who seek internships and tutoring.

The NBA offers numerous credits in continuing legal education "at various conferences around the United States and overseas as well," said Diane Hutcherson, who is staff counsel to the Auto Club Insurance Association, known as AAA. Hutcherson said that, as a single parent, she had been unable to participate in overseas trips, but she said "there are many people who have and they're generally able to avail themselves of networking and educational opportunities."

"It may be pretty in Dubai but it's also educational," she said, referring to last year's NBA trip.

Virtually all judges incur some travel costs at public expense, doing so for training and to attend events for professional networking. As chief judge in Southfield, Johnson has taken trips at public expense, although none of the expense vouchers provided to the Free Press showed her traveling overseas. Her travel vouchers were signed by the court administrator, according to documents that the Free Press obtained via the Michigan Freedom of Information Act. Johnson incurred only modest travel expenses, according to those documents.

A third judge at 46th District Court in Southfield, Cynthia Arvant, expensed a bill for $1,291.74 in late 2022 for a conference held in Detroit. Arvant, who by law must live in Oakland County to serve as a judge in the county, charged her courthouse for a two-night stay at Detroit’s Westin Book Cadillac so that she could attend a weekend conference of the National Association of Women Judges without needing to drive home each night. District court judges in Michigan earn $172,134.62 per year, according to a spokesman for the Michigan Supreme Court.

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What's reasonably necessary?

Southfield city officials told the Free Press they felt they had no choice but to cover all costs submitted by the courthouse located behind their city hall, even if those costs include overseas trips to luxury hotels. Yet, according to state law and regulations of the Michigan Supreme Court, local units of government are responsible only for “adequately funding” courthouses. That seems to leave room for interpretation and, potentially, for challenging any high travel expense of court employees, including judges. State law is equally nonspecific as to defining what should be considered “adequate.” Officials at the Michigan Supreme Court and the State Court Administrator’s Office said that no one at those institutions could give legal advice on courthouse expenses. They suggested viewing the guidance delivered in a 2004 state Supreme Court decision, a case between Crawford County and its circuit court. ( 46th Circuit Trial Court v Crawford Co., 261 Mich. App 477; 682 NW2d 519 2004. )

That case established “that the inherent-power doctrine supplies a court with the authority to take whatever steps are reasonably necessary to fulfill the judicial function.” A key word is “reasonably.” It calls for a judgment about what is “reasonable” to spend for operating a courthouse. If the city of Southfield were to challenge its judges over travel expenses, and refuse to pay some of those expenses, the judges could sue and cite this case.

But Southfield might prevail. The Crawford County dispute was about something far more important and considered more "reasonable" than travel expenses. It involved the refusal of Crawford County to stand by its agreement to increase the health and retirement benefits of the court’s employees. Such expenses were reasonable, the county’s circuit court argued. And the Michigan Supreme Court agreed. Travel expenses for judges, in comparison, seem trivial, even if they represent trips that are hardly relevant to a judge’s duties. Still, the city of Southfield would seem to have a case if it refused to pay for costly travel.

Mackinac Island trips

Besides taking luxurious overseas trips, Nance has attended Michigan’s annual conference of judges, held each summer on Mackinac Island. For more than a decade, scores of judges have attended the conference, formerly held each August at one of Michigan’s priciest resorts, the Grand Hotel at Mackinac Island. After prices rose — a typical summer night’s lodging there this year costs more than $1,000 — the state court administrator’s office switched the conference to the less expensive Mission Point Resort for the three-day conference of the Michigan Judges Association. According to judges who’ve attended, important training and lectures do take place at these yearly meetings.

It was an incident at that conference on Mackinac Island in 2019 that led to an investigation of Nance by the Michigan Judicial Tenure Commission. The JTC’s investigation stems from misconduct allegations involving a dispute that Nance and a Detroit judge had over a bicycle rental. In the investigation of the dispute, in which the Detroit judge was accused of misusing her position outside a courtroom, Nance was accused of lying to investigators in July 2020 and again in September 2021. The Detroit judge told police that she had been assaulted by the bike shop owner. But when police viewed the shop’s surveillance video, they wrote in their police report — obtained by the Free Press — that the Detroit judge had been the assailant, not the shop owner. That led the JTC to investigate both Nance and the Detroit judge, 36th District Court Judge Demetria Brue.

With Michigan judges now required to take considerably more training, they have choices to make. Judges can obtain it free via online courses, received in their courthouses from the Michigan Judicial Institute, a state agency. Or they can, instead, choose to take the new training in person, perhaps in Michigan, but maybe at distant locales that require overnight or even overseas travel.

Judges who travel for their training can be a costly public expense. With little public scrutiny, they get to choose. Michigan judges “have options” about where they will get their new training, said John Nevin, communications director for the Michigan Supreme Court.

Contact Bill Laytner: [email protected]

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Yes, You Can Balance Homebuying and Summer Travel

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By late spring, homebuying season is in full swing. And right when all the good listings start popping up, so does summer wanderlust — especially if you were cooped up all winter.

House hunting can be exhausting, especially in today’s competitive market. So if you need a vacation, are you throwing away your shot at success?

Karen Wilder, a real estate agent with Mott & Chace Sotheby's International Realty in Charlestown, Rhode Island, doesn’t think so.

“Sometimes, it can be the best thing for your search for you to just take a little time off,” she says.

If you want to travel and house-hunt at the same time, you have to plan ahead and consider your short- and long-term goals. Here’s how to balance the homebuying process with a much-needed summer getaway.

Weigh your priorities

First, gut-check your travel plans against FOMO: the fear of missing out. In a hot market, home shoppers need to act fast when a great house gets listed. Maybe you have a truly can’t-miss trip — say, your bestie’s destination wedding or a major work conference. But if you have the option to schedule your travel later, it might be worth it to wait.

To help you decide, consider how you’d feel if “the" house came along while you were out of town. Would you regret not being there for an in-person walkthrough? Would you rather be on the beach than on the phone with your buyer’s agent ?

“Everybody needs to consider their own comfort level with shopping remotely — their own sort of FOMO when it comes to going away and unplugging,” Wilder says.

The homebuying process is less familiar for first-time home buyers , who might prefer to handle things in person. In her experience, Wilder notes that seasoned real estate buyers or investors are often more comfortable with overseeing a transaction from a distance.

Find a proxy

Krystal Stearns, branch manager at Valor Home Loans in Colorado Springs, Colorado, is one of those seasoned pros. She has purchased six properties across three states without seeing any of them in person first. Digital tools like virtual walk-throughs and listing videos can help, but nothing beats a boots-on-the-ground perspective, she says.

Before you travel, ask an experienced buyer’s agent, trusted friend or family member to attend walk-throughs or open houses on your behalf. When Stearns bought her Florida vacation home sight unseen, she knew she could trust her buyer’s agent to give candid feedback on the place.

“You really need someone who is going to be honest with you, that's going to look out for you and your family and understand your goals,” she says.

If any must-see listings arise while you’re away, your proxy can walk through the house with you in real time on a video call. They might notice things the listing photos can’t fully capture, from a breathtaking view to a troublesome odor.

“You cannot scratch and sniff online,” Wilder says.

Stay plugged in

Unless you can accommodate a complete pause on your homebuying journey, it’s wise to remain somewhat connected during your travels.

“It might not be the time to climb Mount Everest or, you know, go somewhere completely off the grid,” Wilder says.

Heading on a cruise or long flight? Buy the Wi-Fi. Going camping? Bring a portable power bank to charge your devices (and make sure its battery is full before you leave). Share your travel plans with your buyer’s agent and mortgage team so they know the best way to reach you and how quickly you’re able to respond.

If you’re under contract, your homebuying squad can explain which time-sensitive requests to expect and who will be sending them. For example, if your loan is in underwriting, you might have to submit recent bank statements or pay stubs. Following a home inspection , you’ll want to review the inspection report and negotiate any requests for repairs.

“A closing is, you know, three to four weeks,” Stearns says. “A lot happens in that time period.”

Before you reply to any urgent-sounding emails, check the sender’s address to make sure the request is legit. If something looks off, it could be a mortgage closing scam . Identity criminals can send convincing lookalike emails that attempt to steal your money or personal information.

Watch your spending

A home is one of the biggest purchases you’ll ever make, so now isn’t the time to drain your savings. Before you leave, make a travel budget and stick to it. That’ll save you the stress (or regret) of wondering if you can afford something while you’re in vacation mode.

After mortgage preapproval , lenders keep a close watch on your finances. While you’re traveling, avoid making any unexpected large purchases or opening new lines of credit (like signing up for that airline credit card offer after too many tiny bottles of wine on the plane). Doing so could affect your credit score or debt-to-income ratio, potentially putting your loan approval at risk.

Ultimately, buying a house while enjoying summer travel is possible if you plan ahead and remain reachable by phone or email. It all depends on how you prefer to spend your time.

“Life is short, so live your life as much as you possibly can,” Stearns says. “Don't let a vacation stop you from buying a house, and don't let buying a house stop you from going on vacation. Just know it's going to be a little bit of extra work.”

On a similar note...

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Topic no. 513, Work-related education expenses

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You may be able to deduct the cost of work-related education expenses paid during the year if you're:

• A self-employed individual
• An Armed Forces reservist
• A qualified performing artist
• A fee-based state or local government official
• A disabled individual with impairment-related education expenses

To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) your employer or the law requires to keep your present salary, status or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business.

Education expenses incurred during temporary absence from your work may also be deductible, but the education must be to maintain or improve skills needed in your present work. After your temporary absence, you must return to the same general type of work. Usually, absence from work for one year or less is considered temporary.

Expenses that you can deduct include:

• Tuition, books, supplies, lab fees, and similar items
• Certain transportation and travel costs
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To determine if your work-related expenses are deductible, see Are my work-related education expenses deductible?

Reporting the education expense

Self-employed individuals include education expenses on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship)  or Schedule F (Form 1040), Profit or Loss From Farming .

Armed Forces reservists, qualified performing artists and state or local government officials figure the cost of qualifying work-related education expenses on Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF  and attach Form 2106, Employee Business Expenses  to their return.

Disabled individuals figure the expenses on Schedule A (Form 1040), Itemized Deductions  and attach Form 2106 to their return.

Additional information

For more information on work-related education expenses, education tax credits, or information for specific types of employees, such as performing artists, refer to Publication 970, Tax Benefits for Education  and Publication 463, Travel, Gift, and Car Expenses .

For additional information about education benefits, review Tax Benefits for Education: Information Center and Am I eligible to claim an education credit?

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Ukraine war latest updates: Ukrainian drone and rocket attack repelled, Russia says - as civilians flee after Kharkiv assault

Russia has said a Ukrainian attack overnight involving drones and rockets has been repelled. It follows a surprise offensive by Russia on Kharkiv on Friday morning, which killed at least two civilians and injured five others.

Saturday 11 May 2024 10:14, UK

• Civilians being evacuated in Vovchansk, in Kharkiv region, after Friday morning's surprise attack by Putin's military 
• Sky's Deborah Haynes witnesses terror in attacked town as evacuations under way
• Analysis:  Why has Russia opened up second front in war?
• Russia says it downed Ukrainian rockets and drones overnight
• Ed Conway :  Russian oil still seeping into UK - the reasons why sanctions are not working
• Live reporting by Jake Levison

Earlier this morning we told you Russia said it downed 21 Ukrainian rockets and 16 drones overnight across its Belgorod, Kursk and Volgograd regions.

The governor of Russia's Belgorod region now says one man was killed and another injured after a Ukrainian drone hit a parked truck on the border village of Novostroyevka-Pervaya.

The Belgorod region borders Ukraine's Kharkiv region and has come under regular attack since the war began.

Kharkiv's regional governor has provided an update on Telegram this morning, where he's outlined how many civilians have fled their homes since Russia's attack yesterday.

Ukraine's second-largest city has seen a total of 1,775 people evacuate, Oleg Sinegubov said.

1,048 of those were from the Chuhuiv district, where Vovchansk is located. As we said earlier, Vovchansk has a population of around 3,000.

He said another 440 people were evacuated from the Kharkiv district, which encircles the city of Kharkiv, and 12 from Bohodukhiv district, located northwest of Kharkiv.

He added another 275 people were evacuated by volunteers across the region.

By Deborah Haynes , security and defence editor

Smoke hung in the air on the road into the border town of Vovchansk in northeastern Ukraine after a surprise Russian offensive.

Woodland that frames the route had caught fire amid the heavy bombardments.

Sky News followed a rescue team as they raced into Vovchansk in a white van to help evacuate residents amid fears of a wider assault by Moscow.

The streets in the part of the town we entered were largely deserted.

We pulled into a residential road of bungalows.

Part the way down there was a group of five elderly residents, gathered around a bench. They did not appear to be in a hurry to flee, despite the danger and warnings from the authorities for the town's around 3,000 residents to leave.

Read more here ...

Moving away from the Russian offensive in Kharkiv for a moment.

Russia's defence ministry says it has repelled a string of Ukrainian attacks on its territory, using drones and rocket artillery.

In a statement posted on Telegram, the ministry said its forces had downed 21 rockets and 16 drones across Russia's Belgorod, Kursk and Volgograd regions.

Ukraine is yet to comment on the reported attack.

People living in Vovchansk say despite the conflict continuing for over two years they've never seen anything like the barrage from drones, missiles, and artillery fire.

Its population of 3,000 have been evacuating the town, and its mayor Tamaz Gambarashvili reiterated they "haven't seen such a level of shelling".

Speaking directly to the Russian military, he said: "Enough killing people, enough destruction… You need to stop this war."

Here are some images showing residents on their way out of town yesterday.

It was at around 5am yesterday that Russian forces sprung a surprise attack near Vovchansk - barely 10km from the neighbouring Belgorod Oblast. 

The defence ministry in Kyiv said Russia's attack used "guided aerial bombs and artillery".

It's been described as one of Russia's fiercest attacks since the war broke out more than two years ago, with two killed and at least five wounded in the onslaught.

Fighting has been taking place in parts of the northeastern region, and Ukrainian officials have claimed Russian troops have advanced by 1km. 

Hello and welcome back to our coverage of the war in Ukraine.

Yesterday morning Russia launched a surprise offensive in northeastern Ukraine, killing at least two civilians and injuring five others.

Ukrainian officials have been helping civilians evacuate the border town of Vovchansk due to the heavy shelling.

In last night's address, Volodymyr Zelenskyy said his top commander Oleksandr Syrskyi had reported to him that "heavy fighting" was taking place all along the more than 1,000-km (600-mile) frontline.

Before we press on with updates from today, here's a look at other major events from the past day:

The Ukrainian military launched a strike and triggered a fire near an oil storage depot in the occupied Luhansk region yesterday morning, with Russian officials saying three people were killed and seven others injured;

Ukraine officials say the country expects to receive the first US-made F-16 fighter jets this summer to help it counter Russian air threats;

Volodymyr Zelenskyy thanked Joe Biden after a $400m military aid package was announced by the US. 

We're pausing our coverage of the Ukraine war for today. 

We'll be back with any major updates overnight, and we'll resume our regular live updates tomorrow morning. 

Thanks for following along. 

In our previous post, we told you about a reported Ukrainian strike on the occupied region of Luhansk. 

Now, Russian news agencies have quoted officials as saying three people have been killed and seven others have been injured. 

According to Russian state media, the attack triggered a large fire at an oil storage depot in the region.

"The enemy opened fire on the peaceful city of Rovenky," Russia installed regional Governor Leonid Pasechnik wrote on Telegram. 

"Because of the shelling, the oil depot was engulfed by flames and nearby houses were damaged."

Ukrainian bloggers and Telegram channels reported the strike, saying the oil depot was directly hit. 

It was the second such attack in three days.

On Wednesday, an attack on an oil depot in the regional centre of Luhansk injured five people.

Mr Pasechnik reported at least one of the dead was an employee at the depot. 

The Ukrainian military has launched a strike and triggered a fire near an oil storage depot in the occupied Luhansk region, Russian state news agency TASS has reported. 

Ukrainian bloggers and Telegram channels said the depot in the town of Rovenky was hit. 

Several photos have emerged online appearing to show a large blaze, but these have not been verified by Sky News. 

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