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S-Corporation Travel Expenses

I own a S-Corp and need to travel throughout the year. Am I able to include travel expenses on the corporate returns or does this get done on individual under job related expenses? Airfare, hotel, and rental cars.


If so, where would this be listed under?

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2 Replies

S-Corporation Travel Expenses

as detailed below there are different rules depending on what the expense was for and the rules that have to be met to be deductible.


as an employee of the Corporation, tax law change effective 2018-2025 make employee business expenses are no longer deductible.


Travel, meals, and entertainment.
Subject to limitations and restrictions
discussed below, a corporation can
deduct ordinary and necessary travel and
meal expenses paid or incurred in its trade
or business. Generally, entertainment
expenses, membership dues, and
facilities used in connection with these
activities can't be deducted. Generally, no
deduction is allowed for qualified
transportation fringe benefits. Also,
special rules apply to deductions for gifts,
luxury water travel, and convention
expenses. See section 274, Pub. 463, and
Pub. 535 for details.
Travel. The corporation can't deduct
travel expenses of any individual
accompanying a corporate officer or
employee, including a spouse or
dependent of the officer or employee,
• That individual is an employee of the
corporation, and
• His or her travel is for a bona fide
business purpose and would otherwise be
deductible by that individual.
Meals. Generally, the corporation can
deduct only 50% of the amount otherwise
allowable for meal expenses paid or
incurred in its trade or business. However,
the corporation can deduct 100% of
business meals if the meals are food and
beverages provided by a restaurant, and
paid or incurred after December 31, 2020.
In addition (subject to exceptions under
section 274(k)(2)):
• Meals must not be lavish or
extravagant, and
• An employee of the corporation must
be present at the meal.
See section 274(n)(3) for a special rule
that applies to expenses for meals
consumed by individuals subject to the
hours of service limits of the Departtment
of Transportation.
Membership dues. The corporation
can generally deduct amounts paid or
incurred for membership dues in civic or
public service organizations, professional
organizations (such as bar and medical
associations), business leagues, trade
associations, chambers of commerce,
boards of trade, and real estate boards.
However, no deduction is allowed if a
principal purpose of the organization is to
entertain or provide entertainment facilities
for members or their guests. In addition,
corporations can't deduct membership
dues in any club organized for business,
pleasure, recreation, or other social
purpose. This includes country clubs, golf
and athletic clubs, airline and hotel clubs,
and clubs operated to provide meals
under conditions favorable to business
Entertainment facilities. The
corporation can't deduct an expense paid
or incurred for a facility (such as a yacht or
hunting lodge) used for an activity usually
considered entertainment, amusement, or
Amounts treated as compens

S-Corporation Travel Expenses

Because employees can no longer deduct work related expenses on their personal tax return, the only way you can handle this to get a tax benefit is to use an accountable plan to reimburse yourself.


With an accountable plan, the corporation reimburses the employee for work related expenses that the employee approves with receipts and other records. The reimbursement is not taxable income to the employee and is not included on the W-2.  Whether the expenses are then deductible business expenses by the corporation is covered under the rules mentioned by the other expert answer.

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