For small business, tax return, what is the difference between the travel expense in the startup cost and common business expense? Decided by the purpose of the trip?

[Phillip1 · Accepted solution]

It depends on when the travel expenses were incurred.  

• Travel expenses incurred before the business has opened for business should be included in the start-up expenses. 
• Travel expenses incurred after the business is open for business are deducted as a common business expense.