#travel
Track travel expenses and business trip deductions
Cruise-ship conventions cap at $2,000 a year and most overseas meetings fail Section 274(h) — what the IRS still allows, and the records that prove it.
Day trips are never business travel under the IRS sleep-or-rest rule: same-day meals are nondeductible and day-trip per diems are taxable wages.
IRS rules let flight crew exclude per diem up to the $80 transportation rate, deny crash-pad deductions, and limit state tax to two states.
Under DOL Fact Sheet 22, the ordinary commute is unpaid, but job-site, overnight and most training time are hours worked — and count toward US FLSA overtime.
Carnival's Q3 FY2026 revenue rose 3.5% to $8.4B and net income hit $1.92B, yet a $977M debt paydown left net debt almost flat as cash fell $1.02B.
IRS Notice 2026-60 lifts high-low per diem to $329 high-cost and $230 elsewhere from Oct 1, 2026; meal rates stay $86/$74. Update your accountable plan now.
US companies can reclaim EU VAT on hotels, conferences, and trade shows under the 13th Directive — if reciprocity holds and you beat the June 30 deadline.
Maldives TGST rose to 17% on 1 July 2025 and reaches foreign sellers on 1 Oct 2026 — how guesthouses keep TGST, Green Tax and MIRA 206 returns right.
Your spouse's travel is deductible only if they are your employee on a bona fide business trip — otherwise the IRS treats employer-paid costs as W-2 wages.
Home-to-work driving is never deductible, but a qualifying home office or temporary site flips the same miles to IRS business mileage at 76 cents each.
Miles earned by flying or card spending are tax-free rebates under IRS Announcement 2002-18; bank-account bonuses and cash conversions are taxable income.
GSA's FY2027 standard per diem is $181/day — $113 lodging plus $68 M&IE from October 1. Update your accountable plan or the IRS taxes them as wages.
