Travel expenses deductable in which year?

[kr41]

I have prepaid travel expenses in 2017 (airfare, hotel) for a business trip in 2018.  In which year do I deduct these business travel expenses?  I will have additional expenses in 2018 for this same trip.

[MichelleT]

You will deduct expenses the year you actually spent the money to pay for them.

[kr41]

OK but this can lead to complications.  1.  What if the trip is cancelled in 2018?  2.  There are additional expenses to be incurred in 2018 which will mean that the expenses for a single trip will be spread over 2 years.

[MichelleT]

You can deduct it all next year if you prefer. Technically if you used a credit card you won't pay for the ticket in full in 2017, you will be making credit card payments in 2018.

[kr41]

Thanks.  I prefer to do that even though I do not make extended payments.  It is just more coherent to me.

[MichelleT]

Very good !! thank you!