On a business trip to a resort area, you may also spend time vacationing. If the primary purpose of the trip is to transact business and the area is within the United States (50 states and the District of Columbia) you may deduct all of the costs of your transportation to and from the area, lodging, and 50% of meal expenses, even if you do spend time vacationing. If the main purpose of the trip is personal, you may not deduct any part of your travel costs to and from the area. The amount of time spent on business as opposed to sightseeing or personal visits is the most important issue in determining your primary purpose. Regardless of the primary purpose of your trip, you are allowed to deduct expenses related to the business you transacted while in the area.
No deductions will be allowed if you attend a convention or seminar where you are given videotapes to view at your own convenience and no other business-related activities or lectures occur during the convention. The trip is considered a vacation.
If your trip is primarily for business, and while at the business destination you extend your stay for a few days for nonbusiness reasons, such as to visit relatives, you deduct travel expenses to and from the business destination.
If your employer extends your business trip over a weekend to take advantage of discount airfares that require a Saturday night stayover, you may deduct the cost of meals, lodging, and other incidental expenses incurred for the additional night. The reason for the stayover has a business purpose: to cut travel costs. If your employer pays for the expenses directly or if you are reimbursed under an accountable plan (20.32), the payment is not taxable to you.
18.222.110.194