All expenses

For 1099 contractors & freelancers

Are business travel and flights tax deductible?

Yes

Yes, travel away from home overnight for business is deductible, including flights, hotels, and 50% of meals.

Where it goes on your return

Schedule C, line 24a (Travel), with meals on line 24b at 50%.

The details

You must be away from your tax home (the area of your main place of business) longer than a normal workday, needing sleep or rest, for business reasons.

For a trip that mixes business and vacation in the U.S., airfare is deductible if the trip is primarily for business, and lodging and meals only for the business days.

Local rides to client meetings in your own city count as local transportation, not travel.

Records to keep

Receipts and the business purpose of each trip and day.

In Smart Deductions, this is suggested as Travel (Schedule C line 24a). You confirm it before it counts.

Sources

General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.