Travel deductions

[RogersO]

I am an independent consultant with assignments that can last 6 to 8 months on college campuses around the country. The college provides housing. 

1. If the housing is missing equipment, e.g. pots & pans, sheets, etc. which are not paid for by the college, and I have to buy them, is that an acceptable tax deduction on my business travel expenses?

2. If I buy groceries so I can prepare my own breakfast and dinner, is that a travel expense I can deduct from my taxes since I am away from home? 

3. While living on campus, if I go out for breakfast, lunch or dinner is that expense tax-deductible? 

4. If I go home on the weekends are the transportation expenses tax deductible? Currently, the college only pays for my initial travel expenses when I arrive at the college to start the assignment and when I finish the assignment and travel home.

Thank you.

[ThomasM125 · Accepted solution]

To be able to deduct travel expenses, you have to be away from your tax home temporarily, which normally means for a year or less. Also, travel expenses are currently only deductible if you are self-employed, in other words your income is not reported on a W-2 form.

You may be in trouble if you travel all the time, even if they are for different assignments. Again, the travel is only deductible if you are away temporarily.

As far as the pots and pans are concerned, they could be deductible if a necessary part of your stay. If you were to get audited you'd have to convince the auditor that they were necessary.

 The food would be deductible, but only at 50% as that is all that is allowed for meals. The same applies to meals at restaurants.

The travel back and forth would be deductible.

You can learn more about travel expenses by using this link:

https://www.irs.gov/taxtopics/tc511