Combined business/personal travel expenses

[astx813]

I had a business trip to a client in 2024 and I tacked on extra time because it was a nice place to be. I had a PO for up to 80 hours of support, so expected a solid two weeks, but things went better than expected and I only billed about half the time. Does the total days worked (including travel days) have to be at least 50% of the trip for any of the trip to be deductible?

More details: I had a condo and rental car for 4 weeks, but I was only at my client 2-4 days per week. Other things that made it less "work-like:" I had a weird flight itinerary with a few days' layover to make a social call, and my girlfriend stayed with me (didn't change the cost of the rental or the condo).

[DavidD66 · Accepted solution]

All of your travel to and from the location are deductible, unless it cost more to schedule the layover, then that additional cost wouldn't be deducitlbe.  Any costs incurred during your social layover would not be deductible.  If your reason for staying the entire two weeks was for business the entire cost of the condo would deductible.  If you could have done the work in one week and returned and not paid for the condo, then only half of it would be deductible.  Same for the rental car.   

[astx813]

Thanks @DavidD66. "If you could have done the work in one week" leaves a little uncertainty in my situation. Could I have done all the requested work in a shorter number of consecutive days? Yes. Was it entirely up to my customer what days I would work and did they ask for me to be available locally for two weeks whether I was needed or not? I would think that mandate from the customer would be enough to make those two weeks of lodging qualify, but I also might not have any e-mail documenting that agreement. 

[AnnetteB6]

Use the facts of the situation to determine whether you can deduct the full cost of the condo and rental car.  You stated that you were only on site with the customer 2-4 days per week and you only billed about 40 hours instead of the 80 hours that was expected.  

If you were at the customer site for a portion of each of the two weeks including the beginning of the trip and the end of the trip, then it is easier to justify deducting the full cost of the condo and the rental car.  But, if there came a time that you were completely done with your work and the rest of the trip was for pleasure, then you should prorate the condo and rental car cost to cover only the business portion of the trip as a deduction.  

@astx813