Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainmentexpenses you can deduct on Schedule C or C-EZ. Table 8-1 Travel expenses.hotels in EdinburghThese are the ordinary and necessary expenses of traveling awayfrom home for your business. You are traveling away from home if boththe following conditions are met. Your duties require you to be away from the general area ofyour tax home (defined later) substantially longer than an ordinaryday's work. You need to get sleep or rest to meet the demands of yourwork while away from home. Generally, your tax home is your regular place ofbusiness, regardless of where you maintain your family home. Itincludes the entire city or general area in which your business islocated. The following is a brief summary of the expenses you can deduct. Transportation.You can deduct the cost of travel by airplane, train, bus, or carbetween your home and your business destination. Taxi, commuter bus, and limousine.You can deduct fares for these and other types of transportationbetween the airport or station and your hotel, or between the hoteland your work location away from home. Baggage and shipping.You can deduct the cost of sending baggage and sample or displaymaterial between your regular and temporary work locations. Car or truck.You can deduct the costs of operating and maintaining your vehiclewhen traveling away from home on business. You can deduct actualexpenses or the standard mileage rate (discussed earlier underCar and Truck Expenses), as well as business-related tollsand parking. If you rent a car while away from home on business, youcan deduct only the business-use portion of the expenses. Meals and lodging.You can deduct the cost of meals and lodging if your business tripis overnight or long enough that you need to stop for sleep or rest toproperly perform your duties. In most cases, you can deduct only 50%of meal expenses. Cleaning.You can deduct the costs of dry cleaning and laundry while on yourbusiness trip. Telephone.You can deduct the cost of business calls while on your businesstrip, including business communication by fax machine or othercommunication devices. Tips.You can deduct the tips you pay for any expenses listed above. More information.For more information about travel expenses, see Publication 463,Travel, Entertainment, Gift, and Car Expenses. Entertainment expenses.albergo con colazione SopotYou may be able to deduct business-related entertainment expensesfor entertaining a client, customer, or employee. In most cases, youcan deduct only 50% of these expenses. Examples of entertainment expenses are those for the following. discount hotels in BrackeEntertaining guests at nightclubs, athletic clubs, theaters,or sporting events. Providing meals, a hotel suite, or a car to businesscustomers or their families. To be deductible, the expenses must meet the rules listed inTable 8-1. For details about these rules, seePublication 463. Reimbursing your employees for expenses.You generally can deduct the amount you reimburse your employeesfor travel and entertainment expenses. The reimbursement you deductand the manner in which you deduct it depend in part on whether youreimburse the expenses under an accountable plan or a nonaccountableplan. For details, see chapter 13 in Publication 535. That chapter explains accountable and nonaccountable plans and tells you whether toreport the reimbursement on your employee's Form W-2, Wageand Tax Statement.