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Travel Expenses

Travel Expenses

Travel expenses are expenses incurred while a taxpayer is working for their employer away from their tax home.  To be deductible, the the travel expenses must be ordinary and necessary, plus they must not be personal or be prohibited by any section of the tax code.  IRS Publication 463 and Tax Topic 511 linked to below provide useful information about travel expenses.

Pilots and flight attendants incur travel expenses while working.  These travel expenses include, but are not limited to, meals and incidental expenses which can be a significant portion of a flight crewmember's employee business expenses M&IE expenses are written off via the per diem deduction.  If an employee business expense is considered a travel expense and that specific travel expense is less than $75 (as of 2007), then a receipt (or some other form of documentary evidence) is not necessary to deduct the expense.  Even though a receipt might not be required for travel expenses less than $75, proper records must still be kept.  In other words, all expenses must be substantiated with proper recordkeeping techniques.

IRS Publication 463
Travel
www.irs.gov


IRS Publication 463
Tax Home Information
www.irs.gov


Tax Topic 511
Business and EMployee Travel Expnenses
www.irs.gov


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