My husband and I do amazon sales, we traveled out of state for business and personal. It was a 50/50 split purpose of the trip. Can any travel expenses be deducted?

[CathiM · Accepted solution]

It depends, there are no rules that cover a trip that  is exactly 50/50.  You will have to decide if your trip was Primarily for Business or Primarily for Personal reasons even if that is 51/49. Here is what the IRS says: (see Publication 463 for more)

If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination.

If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. However, you can deduct any expenses you have while at your destination that are directly related to your business.