As you can imagine, the ability to deduct travel for
"research" draws some IRS scrutiny.
However, if
1. You can demonstrate that you have an ongoing business as a travel agent,
2. You did the travel specifically to help your business (such as visiting places
that you may want to send clients to),
3. You can show that this travel was not conflated with other purposes
(personal enjoyment, places you would never send clients to, modes of
transportation that you don't specialize in, etc.)
4. You don't try to deduct expenses for a family member or friend,
then you should be able to deduct this travel as a legitimate business expense.
But maintaining good records is critical.
For example, if you take a cruise, you need to demonstrate that selling cruises
is an ordinary part of your business, that you were not reimbursed for the trip
(such as if the cruise line has you aboard for free or at a discount), or that
it is credible that you are about to sell cruises.
To remind yourself how important documentation is, read
this court case.
