travel and kind

Kind Traveler: Do More Than Travel

Millennium Magazine speaks with Jessica Blotter, the CEO + Co-Founder of Kind Traveler.

During a vacation to Belize witnessing families living in shacks next to polluted swamps and emaciated dogs roaming the streets, my partner, Sean Krejci, and I had an experience that changed us. We were on a bus with other travelers winding through the backroads as we headed to the Mayan ruins. The bus had never been so quiet. How could we get excited about visiting the Mayan ruins nearby and ignore the devastation around us?

WE MADE A CHOICE TO HELP.

When the bus stopped as a last chance to grab snacks or water before the hike, rib-protruding dogs approached us, begging for food with eyes of despair. As animal rescue volunteers in America, we simply decided to buy food to feed the dogs. Unintentionally, this action inspired the other travelers to do the same thing. Rather than do nothing and live with the sadness of the situation, people acted and suddenly the moment went from somber to joyful – just by doing something . The other travelers wanted to help… they just needed a catalyst .

And it turns out, we weren’t alone . 70 percent of travelers want their travel dollars to positively impact the communities they visit as identified as the ‘Impact Awakening’ trend in Booking’s 2021 Global Research Study. However, of those that want to travel more sustainably, half don’t know how, and one-third find it confusing. Furthermore, as cited by the UNWTO, only $5 of every $100 spent by travelers in developing countries stays in that country.

The feeling from our small act of kindness stayed with us for a long time and we wondered how we could use our entrepreneurial skills and passion for travel to make it easy for travelers to make a positive impact to the communities they visit– and in turn, be filled up with a sense of purpose and happiness from their travels resulting in a more meaningful and memorable vacation.

After many years of research and development, the answer was KindTraveler.com , the world’s first socially conscious Give + Get hotel booking and media platform that empowers travelers to positively impact the communities they visit.

Kind Traveler’s Give + Get hotel booking model is simple: Travelers get exclusive rates and perks from curated Kind Hotels upon a $10 donation to a locally vetted charity that positively impact the local community, or to a charity of choice . 100% of donations go to charity.

All Kind Traveler charities are aligned to address the UN Global Goals , working to fight poverty, advance environmental sustainability, or reduce inequality. While travelers may donate to any charity, the local charity that addresses challenges in the community visited is always highlighted and is the default charity. To date, Kind Traveler is partnered with 90 charities in 22 countries.

It’s also important to mention that a $10 donation can go a long way! For example, a $10 donation to the Russian Riverkeeper in Sonoma County, California, will help clean up 250 lbs. of trash out of the Russian River; provide 40 nutritious meals to families in need with New York City’s City Harvest; or provide two months of care for a kitten rescued by the Cayo Animal Welfare Society in Belize.

Tell us about the experiences your travelers can enjoy when booking on Kind Traveler and what sets your bookings site apart from other sites in the same space?

When it comes to being set apart from other sites in the same space, Kind Traveler is the only hotel booking platform that provides a way to give back to local charities in the communities you visit in exchange for unlocking exclusive rates and perks from curated Kind Hotels. The psychological benefits of giving, whether it be through donation or volunteering, include evoking feelings of connectivity, happiness, and a greater sense of purpose ( Cleveland Clinic : Giving is Good for Your Health). This is the perfect storm for the conscious, responsible, and sustainable traveler who wants to ensure that their travel dollars are optimized to support and regenerate local communities and the environment, while feeling a sense of satisfaction and deeper meaning from their travel experiences.

When it comes to experiences, travelers can learn about any short-term volunteer experiences or activities associated with the local charities. On the charity microsite, there is a section on ‘how to travel kindly’ which offers activity suggestions that go beyond the donation. For example, with the Sonoma Land Trust, you can learn more about joining a docent led hike in learning about local flora and fauna or with the Russian Riverkeeper in Sonoma County , perhaps join a local river clean up event.

Lastly, the way in which Kind Traveler tells the hotel story is also different than any other platform. Kind Traveler shares how each hotel is advancing kindness through its Kind Factors – initiatives in place to advance community impact, sustainability, and individual wellness. Every hotel is also profiled with a local neighborhood guide that shares conscious activities and experiences that support local mom and pop shops, restaurants, and tour operators, as well as local offerings that are nature-driven and/or enhance individual wellness.

Tell us about a personal experience one of your patrons shared after booking on Kind Traveler?

A full circle moment happened for us when Actor Jon Huertas of NBC’s This Is Us went to Belize with his wife, Nicole Huertas, and stayed at Ka’ana Resort and visited with CAYO Animal Welfare Society (CAWS). They were able to spend time with the rescue animals and learn about CAWS’ rescue work of homeless dogs and cats of San Ignacio. Since our journey started in Belize yearning for a way to help the animals in need that we witnessed, it was deeply gratifying to see our efforts make a full circle in seeing this pathway for positive impact come to life on Kind Traveler.

For the last six months, we’ve been working on Kind Traveler 2.0 that will include many new enhancements to create the best possible UI/UX experience for travelers. With the launch of 2.0, we have about 30 new hotel and charity partners – and new opportunities for positive impact — that will be going LIVE with us to include nine of the Six Senses properties, Wynn Las Vegas & Encore at Wynn Las Vegas, our first partner in Switzerland, Cervo Mountain Resort , properties in North Lake Tahoe and in The Beaches of Fort Myers and Sanibel , Charleston Place, a Belmond Hotel , The Tides Inn , a Chesapeake Bay Resort, along with many other hotels in destinations currently not represented on Kind Traveler.

We are excited to continue growing our collection in creating opportunities to empower travelers to make a positive impact in the communities they visit around the globe. This November, we will be going to Switzerland as Kind Traveler was selected as 1 of 15 startups to participate in the World Tourism Forum Lucerne Innovation Camp and World Tourism Forum in Andermatt, Switzerland.

We noticed you’ve won many awards with the recent one being from Travel & Leisure as the winner of the 2020 Global Vision Award. What is your vision for Kind Traveler over the next 5-10 years?

In awareness of the world’s greatest challenges, Kind Traveler’s vision is to transform the incredible collective of everyday travelers (the 1.4B travelers who took trips pre-Covid-19) into a financial force that furthers the UN Global Goals for Sustainable Development.

Before Covid-19, the tourism industry contributed $10 Trillion GDP. It’s the world’s largest service industry and employs 1 out of 10 people worldwide. It has tremendous potential to be a financial force in addressing the world’s greatest challenges if positioned in a way to create meaningful community impact and advance environmental sustainability.

When you consider the looming threats of the climate crisis (the largest threat to the travel industry), a world where more animal and plant species are going extinct faster than ever before, and the fact that the Covid-19 pandemic has erased all poverty alleviation efforts over the last three years pushing 60M individuals at-risk of extreme poverty ( World Bank ), there’s never been a more pivotal time to consider how our collective actions and every day decisions can be used promote the health and wellbeing of others, animals, and the environment.

Do you have anything else to share with our readers at Millennium?

I encourage Millennium readers to visit us at KindTraveler.com and join our newsletter to find inspiration in planning their next getaway that gives back and makes a positive impact. I am also personally happy to share tips or itinerary suggestions and can be reached at [email protected] . For those on Instagram, find us at @KindTraveler , Twitter @KindTraveler , Facebook , or on LinkedIn . I look forward to connecting with you – let’s #DoMoreThanTravel and #TravelKindly together!

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Blotter saw the need for the catalyst to do good firsthand on a trip to Belize she took with partner and co-founder Sean Krejci. It was during that trip, on a bus excursion to Mayan ruins, that she and Krejci witnessed extreme poverty.

“On the bus ride, we saw families living in tiny shacks next to polluted swamps, children living in these heartbreaking conditions,” says Blotter. “Everybody got very quiet.”

When the bus stopped for snacks and water, the tourists were approached by emaciated, starving dogs, and Blotter knew she had to do something.

“We couldn’t just turn a blind eye to what we saw, so we went in the store and bought all the dog food we could and we gave it to these starving dogs,” she says.

Then she saw that the other tourists followed their lead and also bought food for the dogs. “The mood changed and went from somber to joyous,” she says.

This small act of humanity served as the catalyst that others needed to step up and fulfill the obvious need. Blotter and Krejci saw the joy the good deed brought to others, which helped inspire the idea to create a give-and-get platform.

The pair used their combined experience and entrepreneurial expertise to kick-start a longtime dream of being champions for good and starting their own purpose-driven company. Krejci had previously founded three successful businesses at a young age, and Blotter had worn a few different hats that helped fuel her drive.

“I was a biology major at A.S.U. and actually started my career as an earth science teacher in Scottsdale,” says Blotter. “That’s where I discovered my passion for sustainability.”

After teaching, Blotter had a decade-long career with many travel and lifestyle publications, where she expanded her knowledge and gathered the fundamentals to open her own business. Together, she and Krejci founded a brand development group and were advocates for animal welfare. Their combined passions and interests helped build the foundation of Kind Traveler.

The platform launched in 2016 with 20 hotel partners in the U.S. and Mexico benefiting 15 charities; they now have 130 hotel partners with 70 charitable partners across 15 different countries. Two of those partners are the local sister properties Mountain Shadows and Hotel Valley Ho, both known for their generous charitable contributions to various organizations.

“The properties we partner with are a curated collection of boutique, luxury, and lifestyle hotels with an organic connection to the community,” says Blotter. “And each property chooses the local charities they wish to work with and support.”

The charitable organizations hotels choose range from wildlife, environmental, and animal welfare to human rights, health, and disaster relief.

The Hotel Valley Ho and Mountain Shadows chose Epilepsy Foundation Arizona. Essentially, guests who book their stay at either of those properties through Kind Traveler will help fund research of a disease that is more common than MS, Parkinson’s, cerebral palsy, and muscular dystrophy combined, yet receives the least amount of funding.

If the traveler wishes to support another cause than that aligned with the property, they have that option as well, and they can feel good in the knowledge that 100% of their donation goes directly to the charity.

“This is a win for all involved—the traveler, the hotel and the community,” says Blotter.

For more information about Kind Traveler or to book your own feel-good trip, visit www.kindtraveler.com .

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Kind Traveler

Kind Traveler is the world’s 1st socially-conscious Give + Get hotel booking and education platform that empowers travelers to positively impact local communities and the environment in the destinations they visit. Travelers unlock special rates and perks when they give a $10 nightly donation to a locally vetted charity that positively impacts the visiting destination, or to a charity of choice on Kind Traveler. 100 percent of donations go to charity. All of Kind Traveler’s impact goals are aligned with the United Nations’ Global Goals for Sustainable Development working to prevent poverty, advance environmental sustainability and reduce inequality. To date, Kind Traveler represents 120+ hotels and 70 nonprofits in 15 countries and is a recipient of Travel + Leisure’s 2020 Global Vision Award.

When and why did you begin your impact tourism program?

WE MADE A CHOICE TO HELP.

When the bus stopped as a last chance to grab snacks or water before the hike, rib-protruding dogs approached us, begging for food with eyes of despair. As animal rescue volunteers in America, we simply decided to buy food to feed the dogs. Unintentionally, this action inspired the other travelers to do the same thing. Rather than do nothing and live with the sadness of the situation, people took action and suddenly the moment went from somber to joyful – just by doing something . The other travelers wanted to help… they just needed a catalyst .

And it turns out, we weren’t alone . 72 percent of travelers believe it’s important for their travel dollars to positively impact the destinations they visit (2015 Tourism Cares/Phocuswright study), however, of those that want to travel more sustainably, half don’t know how, and one-third find it confusing (2019 Sustainable Travel Study by Booking). Furthermore, as cited by the UNWTO, only $5 of every $100 spent by travelers in developing countries actually stays in that country.

The feeling from our small act of kindness stayed with us for a long time and we wondered how we could use our entrepreneurial skills and passion for travel to make it easy for travelers to make a positive impact to the destinations they visit– and in turn, be filled up with a sense of purpose and happiness from their travels resulting in a more meaningful and memorable vacation.

After many years of research and development, the answer was KindTraveler.com, launched in late 2016.

What is your impact tourism model? Please help us to understand your unique approach

The core of Kind Traveler’s impact tourism model is through its Give + Get hotel booking model. Stemming from this model, there are two programs in place to support both hotels and tourism boards known as the Kind Hotel Program and the Kind Destination Program.

Kind Hotel Program: We invite Kind Hotels that have initiatives in place that advance individual wellness, sustainability and community impact. The hotel, Kind Traveler, and sometimes the tourism board as well, identify a local charity that positively impacts the local community or environment within the destination.

Oftentimes, the hotel is already collaborating with a local charity in its community that will make for an ideal partnership. After the local charity beneficiary is chosen, the charity lets us know exactly the type of impact a $10 nightly donation will make. In some cases, it may clean 250lbs. of trash out of the Russian River with Russian Riverkeeper or provide 20 nutritious meals for in-need individuals with Redwood Empire Food Bank in Sonoma County.

Kind Destination Program: Kind Traveler has designed a Kind Destination Program for tourism boards and DMOs/DOs that want to implement a destination-wide sustainable travel initiative as a way to drive community impact for destination-specific charities through Kind Traveler’s Give + Get booking model. The tourism board will designate up to three charities as beneficiaries and work with Kind Traveler to align hotels interested in driving community impact.

Once the partners are in place, Kind Traveler creates a press release around the community impact initiative, see example . With the Kind Destination Program in place, Kind Traveler activates a variety of marketing initiatives (PR, newsletter and social media campaigns, content marketing, etc.) as well as guides the participating partners to promote donation-driven hotel bookings. The campaign is also easily adoptable by the tourism board to promote as way to drive hotel bookings directly to the hotels in their destinations while also advancing positive community impact within their destination.

Please provide brief examples of some of your most impactful projects.

Kind Traveler worked closely with Sonoma County Tourism to identify seven hotels committed to community impact (including Hyatt Regency Sonoma, Farmhouse Inn, Timber Cove and more) and three charities as local beneficiaries for Kind Traveler’s Give + Get hotel booking platform. Since launching the partnership, the donations garnered on Kind Traveler helped to build impact metrics for Sonoma County Tourism:

7,000 lbs. of trash cleaned out of the Russian River with Russian Riverkeeper
600 meals provided to individuals in-need with Redwood Empire Food Bank
12 miles of hiking trails maintained with Sonoma Land Trust

Kind Hotel Program Impact Samples (see additional impact ) :

2,600 in-need individuals received nourishing meals from local food banks
470 trees planted in national forests affected by wildfires and natural disasters
1,000 immunization shots provided for homeless or low-income individuals
600 rescued sick or injured seals or sea lions received care on the Pacific Coast
600 homeless dogs and cats received care from rescue organizations
155 individuals in underserved communities received tool sets for a compost bin

Vetting Process

How do you select projects.

Kind Traveler seeks to align with tourism boards, hotels, and charities that share the same core values and goals to advance the wellbeing of local and global communities, the environment, and animals. All impact goals are always centered around advancing the United Nations’ Sustainable Development Goals in fighting poverty, advancing environmental sustainability and biodiversity, and reducing inequality.

What is the structure to ensure ongoing accountability?

For Kind Traveler’s Kind Destination Program, impact reports are created at various points throughout the partnership. Additionally, a media coverage book is created as a way to track the PR and marketing activations that have been garnered by Kind Traveler in celebrating the impact tourism initiative.

As an example, here is the coverage book that was created for Sonoma County Tourism. To date, there are 115 pieces of coverage and accessing an online readership of 77B.

For Kind Hotels, every time a booking is made, the hotel receives an auto-generated email that notes the donation and charity selected. Every 90 days, Kind Traveler distributes 100 percent of the donations collected to the charities.

Kind Traveler seeks to align with NGOs that are top-performing and have good ratings on 3rd party NGO financial accountability and transparency platforms such as GuideStar and Charity Navigator. For example, all of Kind Traveler’s global charity partners have either a 3-star ranking on Charity Navigator or a Silver Star rating on GuideStar, ensuring an excellent ratio of fund distribution to the program expenses versus administration costs. As Kind Traveler grows and larger donations are made, we will look to have a deeper level of reporting in place to ensure NGO accountability across all partners.

Employee Engagement

How are your employees and your company involved in the projects.

The Kind Traveler team gets involved with impact projects in a variety of ways. One example of team involvement was reflected in a World Ocean’s Day initiative where we hosted team members and ambassadors to Marine Mammal Care Center and Terranea Resort to learn more about the type of impact a $10 donation can make and why such donations are so important.

We also participated in a sustainability tour and overnight stay with Terranea Resort to learn about the many unique sustainability initiatives they have in place while also participating in a kayak excursion through a kelp forest where we cleaned trash out of the ocean. Each individual utilized social media, personal blogs, and video to tell the story of the opportunity that exists for other travelers to travel kindly. Here is one of the stories that came out of the experience from the popular travel blog, Around the World with Justin. The initiative garnered 1M impressions.

What have been staff reactions?

Excellent. Kind Traveler is looking forward to hosting similar experiences in 2020 and beyond as well as activating an employee volunteer program to further support the charities and projects supported on Kind Traveler.

Funding Model

What is your funding model how are funds raised to support your program.

For the Kind Destination Program, pricing depending on the size of the tourism board or DO/DMO and aligned hotels in the region. The Kind Hotel Program requires a small 1X activation fee that includes a variety of marketing activations and a $150 annual membership fee. There is also a travel agency commission associated with every booking.

Do you solicit donations? If so, from whom and how?

Donations come from travelers: through Kind Traveler’s Give + Get hotel booking model, a $10 nightly donation unlocks special hotel rates and perks with Kind Hotels. 100 percent of donations go to charity.

Are donations tax deductible?

No. Because the traveler/donor is receiving a value that is equal or greater than the donation, it does not qualify as tax deductible.

How are funds distributed?

The funds are distributed to charities every 90 days via a check from Kind Traveler. All processing fees are covered by Kind Traveler, so the charities receive 100 percent of what is collected.

To date, how much has been raised?

Do project funds go into a separate account or to a foundation to ensure transparency and separation from business revenue if not, what is your process to ensure financial accountability of donated funds.

All donations collected on the website are dropped into a dedicated charity donation account.

Visitor Engagement

Do travelers visit the project sites why or why not.

Each charity has its own designated profile on Kind Traveler where you can learn tips on ‘how to travel kindly’ and get involved in any short-term volunteer or stewardship travel experiences and go beyond the donation.

For example, with Sonoma Land Trust, you can join a guided nature hike or with Russian Riverkeeper, you can help clean trash out of the Russian River. This is an excellent way to connect your donation with a visceral experience in bringing your sustainable travel experience full circle.

Do you offer opportunities for voluntourism and/or material donations? Why or why not?

Voluntourism opportunities that exist will be listed on the selected charity profile page on Kind Traveler. For example, in Sonoma County, you can sign up for a two-hour volunteer experience with Redwood Empire Food Bank. Monetary donations are collected through Kind Traveler’s Give + Get booking model where a $10 nightly donation is required to unlock special hotel rates and perks. If desired, the traveler can give more than the $10 nightly requested donation and they can also give without getting.

How is the impact tourism promoted or marketed to guests?

Kind Traveler’s impact travel opportunities are highlighted on the Kind Traveler Blog, weekly newsletter (200,000 subscribers), social media (140,000 followers), PR efforts, and travel and celebrity influencer outreach. To date, we have acquired 450 news articles discussing Kind Traveler, equal to $3.5M in ad value as shown on the Kind Traveler press page .

One example of an influencer trip was when we recently collaborated with Jon Huertas from NBC’s This Is Us. He visited with Ka’ana Luxury Resort in Belize, a Kind Traveler partnered hotel, and visited with Cayo Animal Welfare Society (CAWS) to talk about the type of impact you can make with this organization focused on ending animal suffering and homelessness in the Cayo District of Belize. The story resulted in coverage on U.S. Weekly which has 35M unique monthly visitors. Celebrity involvement is very important to us as it helps us share our mission with an audience we may not reach otherwise.

What type of educational opportunities and/or materials do you give to travelers?

Beyond a socially conscious booking platform, Kind Traveler is also a responsible travel education platform. All communications – from the Kind Traveler Blog, newsletter, PR and social media are designed to educate travelers on not only the importance of supporting and showing kindness to local communities, the environment, and animals, but to also provide actionable tips and impact opportunities that deliver measurable impact.

Community Perspectives

How do you ensure that your values and approach align with the community supported.

With Kind Traveler’s mission to empower travelers to positively impact the communities and environment within the destinations visited, all partnerships created – with hotels, charities, and tourism boards, are aligned with this goal. The tourism board and hotels within a specific destination often already have established partnerships in place with charities that are important to the wellbeing of the destination — from fighting food poverty, protecting important natural resources and species, to ending homelessness in urban cities. Since the charity beneficiary designation is a collective decision amongst all stakeholders involved, most of which are active community members within the destination, it helps to ensure the approach is best aligned with the community supported.

How are you ensuring that your projects meet the most relevant needs of the community?

When it comes to designating charities as beneficiaries for Kind Traveler’s impact models, in addition to collective decision-making amongst all stakeholders to determine the beneficiary, Kind Traveler also distributes a guide to ensure the impact initiative will meet the most relevant needs of the community. Kind Traveler encourages all stakeholders to look closely at the destination’s most valuable natural resources as well as the biggest challenges the destination may face as guide points.

Do you engage in ongoing dialogue with the local community? If so, how?

Kind Traveler has many communications efforts in place for ongoing dialogues with local communities of which we have impact initiatives in place. Some examples include interviewing local community members and publishing the interviews on the Kind Traveler Blog (see sample interview with Amy Berry, Executive Director of Take Care Tahoe), donating vacation giveaways to charity galas and fundraisers to further support charities on Kind Traveler, volunteering, and participating as a speaker or vendor at local events.

Has there ever been a time when adjustments to your approach or project have needed to be made as a result of community feedback? Please explain how you were able to adapt.

When Kind Traveler first launched, we were only focused on the Kind Hotel Program. However, as we realized the importance of engaging all community stakeholders after receiving more feedback, we created the Kind Destination Program to engage with local tourism boards as well. Through this pivot, we now have a chance to create a more holistic, more deeply integrated and supported community impact initiative.

Video : Community Partner Perspectives: Don McEnhill, Executive Director, Russian Riverkeeper in Sonoma County

Our biggest project (Sonoma County) is returning polluted gravel pits into productive flood plains. In doing that, we will help protect our communities from flooding, end the cycling of mercury into our bodies and our environment, and we’ll also create 360-acres of wildlife habitat.

One of the things we enjoy about working with Kind Traveler is that the Russian River is one of the biggest local draws to our visitors in Sonoma County. Certainly, if you stay at h2hotel or Harmon Guest House , and you ask them what there is to do in Healdsburg, they are going to talk about the Russian River. So, with the support of Kind Traveler and our partners at the h2hotel (they are one of our biggest supporters) it’s possible to restore the 360-acre polluted gravel mining site back into productive flood plains. Giving back to local communities is an incredible way to travel and do good at the same time. When you come to Sonoma County, and book through Kind Traveler, you can support projects like this – so in 10 years, it will equate to a healthier, more beautiful Russian River for you to enjoy.

Lessons Learned

Why do you feel your impact tourism program has been so successful.

Kind Traveler’s Kind Hotel and Kind Destination Program is the first of its kind in the travel and tourism industry. While there are other hotel booking models that support philanthropy, Kind Traveler is the only hotel booking model that drives both community and economic impact within destinations (serving the true definition of sustainable tourism).

What challenges has your company faced in developing a successful program?

In developing any successful impact tourism program, it’s important to have a system that keeps all stakeholders continually engaged. It can be easy to under-estimate the manpower required for continual stakeholder engagement. We’ve had to wear a lot of hats as we grow our programs, however, with ongoing growth, we now understand more fully the need for dedicated community managers so to further optimize continual stakeholder engagement.

Why do you feel it is important for the tourism industry to not only promote a product but to provide environmental and community support?

The love of travel cannot be separated from the state of the world. With the increasing loss of biodiversity, species extinction, pollution, threats of climate change, loss of precious natural resources, and much more, the need for travel that serves communities and the environment has never been more important. Without the beauty and wonders of a healthy planet – forests, wildlife, oceans, vibrant open and preserved nature, and prosperous local communities – the joy, adventure, and gladness that travel offers will be greatly diminished.

For more information contact: Jessica Blotter, CEO & Co-Founder: [email protected] Website: www.KindTraveler.com

This Impact Tourism Handbook was made possible by generous financial support from Elevate Destinations , Hilton , Holbrook Travel , and Overseas Adventure Travel .

Media & Trade International

Please select one of our Media & Trade International websites from the list below.

Visit California & Kind Traveler Launch Regenerative Tourism Program to Empower Travelers to Give Back to Communities Across the Golden State

National Plan for Vacation Day marks the end of wasted vacation days and the beginning of regenerative travel to California

LOS ANGELES, Calif. (Jan. 24, 2023) — Dreaming about a sustainable vacation that also gives back to the local community and environment? Just in time for National Plan for Vacation Day on Jan. 31, the first statewide regenerative travel program launches with Visit California & Kind Traveler, sharing a wave of new opportunities for travelers to make a positive impact in the communities they visit while unlocking exclusive offers from more than 58 iconic hotels across 13 stunning destinations in the Golden State – with 38 brand-new hotels and impact opportunities for 2023.

With more than 97% of travelers revealing it’s important for their vacation dollars to positively impact the communities they visit ( Kind Traveler 2022 Impact Tourism Report ), and 55% of Americans forfeiting vacation days each year, it has never been easier to dream big and plan a vacation that not only creates meaningful memories, necessary relaxation and mental health benefits, but also a lasting community impact. Through the simple act of booking a hotel with Kind Traveler, travelers can now travel kindly and support more than 25 California-based, vetted charities advancing both community wellbeing and environmental sustainability. “As the first state to partner with Kind Traveler on a statewide regenerative travel program, we are thrilled to kick off 2023 by encouraging travelers to not only plan a trip to California, but to plan one that gives back to our communities,” said Caroline Beteta, president & CEO of Visit California. “Responsible and sustainable tourism is about ensuring that travel benefits both the visitors and the communities they are visiting. With every booking, travelers will provide a direct benefit to communities across California.” The way it works is simple: Through Kind Traveler’s Give + Get hotel booking and education platform, travelers unlock exclusive offers from participating Kind Hotels with a $10 or more donation to a local charity that positively impacts the community they are visiting, or to another charity of choice on the platform. 100% of donations are given to the selected charity. Travelers receive positive impact metrics with every booking to learn exactly how their travel dollars are supporting the local community along with local neighborhood guides to inspire conscious travel and tree planting opportunities. As an example, a $10 donation to Farm to Pantry in Sonoma County will provide 23 servings of produce for those facing food insecurity. In Monterey County, a $10 donation to Rancho Cielo Youth Campus will support 1/3 of the cost per day for a young person’s education. Discover the new opportunities for 2023 to plan your vacation and travel kindly in the Golden State: Los Angeles Tourism & Convention Board Hotels: Hotel Erwin, Hotel Indigo Los Angeles Downtown, an IHG Hotel, Hotel Per La, Sonesta Los Angeles Airport LAX, The Garland; Impact Partners: Marine Mammal Care Center LA, Midnight Mission, spcaLA, Venice Family Clinic. Monterey County Convention & Visitors Bureau Hotels: Bernardus Lodge & Spa, Post Ranch Inn, The Sanctuary Beach Resort; Impact Partner: Rancho Cielo Youth Campus. North Lake Tahoe & Visit Lake Tahoe Hotels: PlumpJack Inn, The Landing Tahoe Resort & Spa; Impact Partners: Take Care Tahoe, UC Davis Tahoe Environmental Research Center. Santa Monica Travel & Tourism Hotels: Fairmont Miramar Hotel & Bungalows, Hotel Casa Del Mar, Hilton Santa Monica Hotel & Suites, Le Merigot Santa Monica Hotel, Pierside Hotel, Santa Monica Proper Hotel, Shutters on the Beach, The Ambrose Hotel Santa Monica, The Shore Hotel Santa Monica, Viceroy Santa Monica; Impact Partner: Santa MoniCARES. Sonoma County Tourism Hotels: The Lodge at Bodega Bay, The Stavrand; Additionally, The Stavrand, The Gables Wine Country Inn, Wildhaven Sonoma and are amongst the first hotels in California to enroll in Kind Traveler’s new community impact certification, Every Stay Gives Back (launching Feb. 2023). Impact Partners: Charlie’s Acres Farm Animal Sanctuary, Farm to Pantry, Pepperwood Preserve. Visit Greater Palm Springs Hotels: Azure Sky Hotel, Kimpton Rowan Palm Springs, Miramonte Resort & Spa, The Good House. Impact Partners: Friends of the Desert Mountains, The LGBTQ+ Community Center of the Desert. Visit Oakland Hotels: Kissel Uptown Oakland - The Unbound Collection by Hyatt, Moxy Oakland Downtown, Oakland Marriott City Center; Impact Partner: Eat. Learn. Play. Foundation. Additional hotels and charities throughout California: Hotels: Allegretto Vineyard Resort, Brannan Cottage Inn, Carneros Resort and Spa, Holbrooke Hotel, Hotel San Luis Obispo, North Block Hotel, The National Exchange; Impact Partners: Bear Yuba Land Trust, Napa Land Trust, Surfrider Foundation SLO Chapter. "We are delighted to mobilize the first statewide regenerative travel program in partnership with Visit California, creating 38 new opportunities for travelers to give back and make a positive impact in communities across the state,” said Jessica Blotter, Co-Founder & CEO of Kind Traveler. “While giving back to charities connected to destination wellbeing helps California create a sustainable future, studies share that it’s also related to higher levels of trip satisfaction.” A Kind Destination: California Infusing tourism with the principles of stewardship is the key to the longevity of travel in California. Innovative by nature, Visit California is the first state DMO to mobilize Kind Traveler’s Kind Destination Program in advancing destination stewardship and sustainable & regenerative travel. Through Visit California’s seven guiding principles for tourism sustainability and a responsible travel code for visitors, Visit California recognizes the importance of encouraging destination stewardship efforts to preserve its iconic beauty and communities. Set across 12 distinct regions, California proudly boasts nine National Parks (the most of any state), 30 National Forests, 840 miles of diverse coastline, 37 natural landmarks, 147 National Historical Landmarks, 280+ State Park units, 3 World Heritage Sites, and 49.2 million acres of protected lands. To start planning your kind vacation and #TravelKindly visit: https://www.kindtraveler.com/content/kind-destination-visit-california . ### Media Contacts: Visit California Media Contact Kristen Bonilla 916-319-5421 [email protected] Kind Traveler Media Contact Jessie Burns 702-461-7508 [email protected] For downloadable images, please see our media gallery here . ABOUT KIND TRAVELER Kind Traveler, a women-and-veteran-owned public benefit corporation, is the world’s first socially conscious Give + Get hotel booking and media platform that empowers travelers to positively impact the communities they visit through a network of 150+ destination-specific charities tied to the UN Global Goals. In advancing sustainable and regenerative tourism initiatives, Kind Traveler’s mission is to harness the next generation of travelers into a financial force that addresses some of the world’s greatest challenges and provides a positive impact to support local communities, the environment, and animals. Recognized with global awards from Fast Company (World Changing Ideas Award), Travel + Leisure (Global Vision Award), Newsweek (Future of Travel Award), Lufthansa Innovation Hub and UNWTO, Kind Traveler represents Kind Hotels and tourism boards in 22 countries globally. Visit us at KindTraveler.com and follow us on Facebook , Instagram , Twitter and LinkedIn . ABOUT VISIT CALIFORNIA Visit California is a nonprofit organization with a mission to develop and maintain marketing programs – in partnership with the state’s travel industry – that keep California top-of-mind as a premier travel destination. For more information about Visit California and for a free California Official State Visitor's Guide, go to visitcalifornia.com . For story ideas, media information, downloadable images, video and more, go to media.visitcalifornia.com .

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Kind Traveler and Visit California Partner to Foster Sustainable Travel

By Lindsey Cody 02/14/2023

Tune in: All-new Visit California TV spots premiere in U.S. and Canada Print
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With more than 97% of travelers revealing they feel it’s important for their vacation dollars to positively impact the communities they visit ( Kind Traveler 2022 Impact Tourism Report ), and 55% of Americans forfeiting vacation days each year, it has never been easier to dream big and plan a vacation that not only creates meaningful memories and fosters necessary relaxation and mental health benefits, but also generates a lasting community impact. Through the simple act of booking a hotel with Kind Traveler, travelers can now travel kindly and support more than 25 California-based, vetted charities advancing both community wellbeing and environmental sustainability.

Through Kind Traveler’s Give + Get hotel booking and education platform, travelers unlock exclusive offers from participating Kind Hotels with a donation as little as $10 or more to a local charity that positively impacts the community they are visiting, or to another Kind Traveler approved charity of their choice. 100% of donations are given to the selected charity.

Travelers also receive positive impact metrics with every booking to learn exactly how their travel dollars are supporting the local community, along with local neighborhood guides to inspire conscious travel and tree planting opportunities. For example, a $10 donation to Farm to Pantry in Sonoma County will provide 23 servings of produce for those facing food insecurity. In Monterey County, a $10 donation to Rancho Cielo Youth Campus will support 1/3 of the cost per day for a young person’s education.

Listed below are the current participating destinations, hotels and charities. To learn more about joining the Kind Traveler platform through Visit California, visit the co-op page .

Los Angeles Tourism & Convention Board Hotels: Hotel Erwin, Hotel Indigo Los Angeles Downtown, an IHG Hotel, Hotel Per La, Sonesta Los Angeles Airport LAX, The Garland; Impact Partners: Marine Mammal Care Center LA, Midnight Mission, spcaLA, Venice Family Clinic.

Monterey County Convention & Visitors Bureau Hotels: Bernardus Lodge & Spa, Post Ranch Inn, The Sanctuary Beach Resort; Impact Partner: Rancho Cielo Youth Campus.

North Lake Tahoe & Visit Lake Tahoe Hotels: PlumpJack Inn, The Landing Tahoe Resort & Spa; Impact Partners: Take Care Tahoe, UC Davis Tahoe Environmental Research Center.

Santa Monica Travel & Tourism Hotels: Fairmont Miramar Hotel & Bungalows, Hotel Casa Del Mar, Hilton Santa Monica Hotel & Suites, Le Merigot Santa Monica Hotel, Pierside Hotel, Santa Monica Proper Hotel, Shutters on the Beach, The Ambrose Hotel Santa Monica, The Shore Hotel Santa Monica, Viceroy Santa Monica; Impact Partner: Santa MoniCARES.

Sonoma County Tourism Hotels: The Lodge at Bodega Bay, The Stavrand; Additionally, The Stavrand, The Gables Wine Country Inn, Wildhaven Sonoma and are amongst the first hotels in California to enroll in Kind Traveler’s new community impact certification, Every Stay Gives Back (launching Feb. 2023). Impact Partners: Charlie’s Acres Farm Animal Sanctuary, Farm to Pantry, Pepperwood Preserve.

Visit Greater Palm Springs Hotels: Azure Sky Hotel, Kimpton Rowan Palm Springs, Miramonte Resort & Spa, The Good House. Impact Partners: Friends of the Desert Mountains, The LGBTQ+ Community Center of the Desert.

Visit Oakland Hotels: Kissel Uptown Oakland - The Unbound Collection by Hyatt, Moxy Oakland Downtown, Oakland Marriott City Center; Impact Partner: Eat. Learn. Play. Foundation.

Additional hotels and charities throughout California include: Allegretto Vineyard Resort, Brannan Cottage Inn, Carneros Resort and Spa, Holbrooke Hotel, Hotel San Luis Obispo, North Block Hotel, The National Exchange; Impact Partners: Bear Yuba Land Trust, Napa Land Trust, Surfrider Foundation SLO Chapter.

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2023 California Visitor’s Guide Now Available

By Taylor Smith 02/07/2023

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Travel Tips

How to Be a Kinder Traveler

Travel and hospitality workers offer suggestions on how, with a little kindness and consideration, you can be a better traveler.

By Erinne Magee

Much has been written about “hacks” when it comes to being a better traveler. Sure, snagging the best deals, efficiently navigating airports and other in-the-know tricks are important, but there’s a piece of travel that’s just as important: How to be kind. To me, that equals a better traveler.

This goes beyond patience and basic manners. A kinder traveler is more mindful, showing genuine interest in the people we interact with and respect for the places we want to preserve.

Here are a few suggestions from travel and hospitality workers on how the next time you pack your bags, you can be a kinder traveler.

Address employees by their names

“Remember that kind words cost you, the traveler, absolutely nothing, but the benefits can be so rewarding,” said Deserene Miller, who has driven a taxi on Grand Cayman for 31 years. “There’s nothing nicer than having a guest get in my vehicle and say, ‘Morning, Ms. D., how’s your day going so far?”

“I always introduce myself when I am helping guests to their rooms,” said Fritz Francios, the bell captain at the The Betsy , a hotel in Miami. “When I see them around the hotel later in their stay, it makes me feel appreciated when a guest remembers me.”

Offer compliments, verbally or otherwise

Michaela Octave, who has been a butler at Sugar Beach, A Viceroy Resort on St. Lucia for 10 years, said she feels motivated by compliments such as “you are the best” and “you are awesome,” and loves when guests ask: “Do you mind if we write something about you on TripAdvisor?”

If writing a note slips your mind while on vacation, the appreciation for email or snail mail is just as strong.

“I really love when guests thank us following their stay and send a thank you note to the hotel,” said Raffaele Ruffolo, the front office manager at the Sina Bernini Bristol hotel in Rome. “It feels really authentic and genuine and means a lot to us, and we will remember it for a long time.”

Be curious about culture

Having a list of attractions to visit is fine. But try to go beyond the bucket-list check marks.

“A kind traveler is always respectful and curious about the cultural significance of the places and people they visit,” said Heather Arnold, the owner of Routes Bicycle Tours of New Mexico . “Sometimes achieving this requires stepping back from the stresses of travel and any personal preconceptions — which can be difficult — but establishing these roots ultimately allows you to better embrace the ‘spirit’ of a place.”

On a similar vein, learn the language or pick up some common phrases. On a recent trip to Costa Rica, I used my rusty Spanish with the sales manager giving us a tour of the hotel. The manager, Darling Delgado, said it was the first time in four years that someone had really tried to speak her language.

The effort is appreciated. And with translation apps readily available and free, there is no excuse.

Make conservation efforts

We understand now more than ever, the trade-offs involved in traveling, and how our curiosity to see the world comes with a footprint. Being conscientious of that will help you be a kinder traveler.

For instance, in Hawaii, water is considered sacred.

“We were taught at a very young age that our waters came from heaven,” said Luana Maitland, the director of cultural programs at the Outrigger resorts in Waikiki, Hawaii. “Don’t leave the faucet running, don’t throw trash into our stream and if you see trash, pick it up.”

Remember the art of small talk

“I always think it is very kind of the guests to ask me to join them for a glass of wine during their stay or event,” said Mimi VanDyk, the catering and conferences services manager at the Harvest Inn in St. Helena, Calif. “It shows that they truly appreciate our service and are trying to build on the relationship.”

After 18 years as the executive chef of Spotted Salamander Cafe in Columbia, S.C., Jessica Shillato may have a piece of advice that ties it all together: “Behave as if your grandma is at the next table. People should be as nice on the road as they are at home.”

Erinne Magee, a freelance writer in Maine, specializes in travel, lifestyle and parenting. Find her work at: erinnemagee.com or on Twitter .

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Visit Greater Palm Springs and Kind Traveler Launch Regenerative Tourism Program

Kind hotels in greater palm springs share exclusive offers to incentivize travelers to drive community impact .

(GREATER PALM SPRINGS, CA) Dreaming about a sustainable vacation to Southern California’s most storied resort oasis that also gives back to the local community and environment? As the first statewide regenerative travel program kicks off with Visit California & Kind Traveler, Visit Greater Palm Springs, (VGPS) a proud Kind Destination partner in the program, launches a new wave of opportunities for travelers to make a positive impact when visiting Greater Palm Springs. To mobilize this new opportunity, participating hotels in the region prioritizing sustainability and community impact share exclusive offers on KindTraveler.com incentivizing travelers to give back to selected nonprofits. The local nonprofit beneficiaries include Friends of the Desert Mountains - working to preserve land and support education, conservation and research in the Coachella Valley, and LGBTQ Community Center of the Desert (The Center), providing an open and welcoming environment for all members of the LGBTQ family.

With more than 97% of travelers revealing it’s important for their vacation dollars to positively impact the communities they visit ( Kind Traveler 2022 Impact Tourism Report ), it has never been easier to dream big and plan a vacation that not only creates meaningful memories, necessary relaxation and mental health benefits, but also a lasting community impact. Through the simple act of booking a hotel with Kind Traveler, travelers can now travel kindly and meaningfully support the local community, with 100% of donations supporting the selected nonprofit.

“The Greater Palm Springs region has long attracted residents and visitors who are passionate about our destination’s commitment to sustainable tourism,” said Scott White, President & CEO of Visit Greater Palm Springs. “Today’s partnership with Kind Traveler underscores the importance of what it means for travelers to give back to local communities while helping to create a sustainable tourism industry for the future.”

The Way it Works is Simple: Through Kind Traveler’s Give + Get hotel booking and media platform, travelers unlock exclusive offers from participating Kind Hotels with a $10 or more donation to Friends of the Desert Mountains or LGBTQ Community Center of the Desert, or to another charity of choice on the platform. Positive impact metrics are shared with every booking empowering future visitors with specific details on how their travel dollars will support the local community. For example, a $10 donation to Friends of the Desert Mountains will provide outdoor science supplies for one East Coachella Valley youth; a $10 donation to LGBTQ Community Center of the Desert will provide one meal at The Center’s Community Food Bank. Travelers additionally have an opportunity to plant trees at the time of booking with Arbor Day Foundation; one-dollar plants one tree.

Kind Experiences: Furthermore, travelers looking to give back beyond a financial donation will also discover unique opportunities and experiences with participating charities. Each charity profile contains a How You Can Travel Kindly feature spotlighting additional ways travelers can get involved with the charity for an educational and fun experience. For example, with Friends of the Desert Mountains, you can sign up for an interpretive hike or nature walk, culture and history classes, birdwatching, stargazing parties and yoga with a ranger. With LGBTQ Community Center of the Desert, explore a range of events from yoga, knitting classes, general support groups, youth hangouts, and more.

Sustainability Awareness: To further sustainability awareness, travelers also have an opportunity to learn about the sustainability, wellness and community impact features of each property. Local neighborhood guides are shared with each hotel profile inspiring conscious, mindful, local travel opportunities and other ways to do good for the day or give back locally.

Discover the new opportunities for 2023 to plan your vacation and travel kindly in Greater Palm Springs with participating hotels on Kind Traveler:

Azure Sky Hotel

Kimpton Rowan Palm Springs

Miramonte Resort & Spa

The Good House (the first hotel in Greater Palm Springs to enroll in Kind Traveler’s new community impact certification, Every Stay Gives Back, launching Feb. 2023)

A Kind Destination: Greater Palm Springs

Visitors come from all over the world to the LGBTQ+ welcomed and celebrated destination of Greater Palm Springs to experience some of the planet’s most striking natural wonders: lush palm groves nestled amid rocky gorges, crystal-clear waterfalls gushing from ancient canyons, pine-spotted mountain peaks rising above sandy washes and 1,000 miles of hiking trails. With agriculture as the second largest industry boasting 70,000 acres of bountiful crops making it the nation’s second-largest agricultural region, you’ll find an abundance of farm-to-table restaurants and farmers’ markets. Greater Palm Springs is equipped with a robust infrastructure of EV stations and the city of Palm Springs runs on 100% renewable, carbon-free energy. Nature seekers will appreciate the 434,000 protected areas in the Sand to Snow, Santa Rosa and San Jacinto National Monuments.

“In partnership with Visit Greater Palm Springs, Kind Traveler is delighted to mobilize new opportunities for travelers to find their oasis and make a meaningful community impact in the extraordinary and diverse destination of Greater Palm Springs,” said Jessica Blotter, Co-Founder & CEO of Kind Traveler. “While giving back to local charities connected to destination wellbeing helps Greater Palm Springs create a sustainable future, studies share that it’s also related to higher levels of trip satisfaction.”

To start planning your Greater Palm Springs vacation and #TravelKindly visit: https://www.kindtraveler.com/destinations/greater-palm-springs

Media Contacts:

Jessie Burns

Kind Traveler

[email protected]

702-461-7508

Amanda Ostrove

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Todd Burke

Visit Greater Palm Springs

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Joyce Kiehl

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For downloadable images, please see our media gallery, here.

 ABOUT KIND TRAVELER

Kind Traveler, a women-and-veteran-owned public benefit corporation, is the world’s first socially conscious Give + Get hotel booking and media platform that empowers travelers to positively impact the communities they visit through a network of 150+ destination-specific charities tied to the UN Global Goals. In advancing sustainable and regenerative tourism initiatives, Kind Traveler’s mission is to harness the next generation of travelers into a financial force that addresses some of the world’s greatest challenges and provides a positive impact to support local communities, the environment, and animals. Recognized with global awards from Fast Company (World Changing Ideas Award), Travel + Leisure (Global Vision Award), Newsweek (Future of Travel Award), Lufthansa Innovation Hub and UNWTO, Kind Traveler represents Kind Hotels and tourism boards in 22 countries globally. Visit us at KindTraveler.com and follow us on Facebook , Instagram , Twitter and LinkedIn .

ABOUT VISIT GREATER PALM SPRINGS

Visit Greater Palm Springs (VGPS) is the official destination marketing organization for the nine-city Southern California oasis of Palm Springs, Desert Hot Springs, Cathedral City, Rancho Mirage, Palm Desert, Indian Wells, La Quinta, Indio and Coachella. Founded in 1989 with a mission to positively affect the destination’s $7.5 billion tourism economy and quality of life for its residents, VGPS provides sales, marketing and PR, and destination development activities to grow visitation from potential leisure travelers and event, meeting and convention group markets.

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Ten Different Types of Travel

Many people tell us that they would love to travel like we do, but it just doesn’t fit with their lifestyle. We agree that our style of long term travel would not work for everyone. However, we also think that there are so many different types of travel out there that you are bound to find something that works for you.

None of these types of travel are good or bad as they each have their own advantages and disadvantages. You will probably find that you will end up enjoying several different types of travel throughout your lifetime. Here are 10 examples of travel styles:

1. The Weekend Break

So you love to travel, but you also love your 9-5 job and you don’t want to give it all up to travel around the world for 6 months? Don’t worry, you can still travel by taking short weekend getaways. Look for cheap airfare deals, fly out on Friday evening and return on Sunday and make the most of the short time you have.

The ultimate expert on this is Justin from 48 Hour Adventure . He is an Australian living in London and working in IT and he spends his weekends jetting off to different destinations throughout Europe. Check out his fantastic blog for 48 hour guides to lots of different cities.

2. The Package Holiday

The beauty of a package holiday is that all the work is done for you. You simply pick which beautiful beach you would like to be lounging on and your travel agent will make sure that everything is arranged so that your hardest decision is whether to order a Pina Colada or a Margarita from your sun lounger.

Although the package holiday is sometimes looked down upon by hardcore backpackers, there is nothing wrong with wanted to spend your hard earned two weeks holiday on a sunny beach partying with friends and family.

This is not one of the types of travel where you learn a lot about another culture or get to know the locals. It’s all about spending a week or two having the time of your life in paradise!

3. The Group Tour

Group tours can describe busloads of 20-year-olds who want to drink and party to groups of 80 year olds who want to visit historical monuments and everything in between. No matter what your interest, from art history to ghosts to cheese-making to fishing, there is a group tour out there for you. Your itinerary is usually packed with many different activities so you will never be bored.

The advantage of a group tour is that you will be automatically thrown into the mix with a lot of people who share your interests and you will probably make some new friends. However, some people just can’t stand the thought of having all of their activities laid out for them and prefer the freedom of independent travel.

4. The Caravan/RV Road Trip

Buckle your seat-belt, put on some great tunes and hit the open road for a road trip!

When you own a caravan you will always have the option for a cheap holiday and whenever you get a free weekend you can pack up and drive somewhere new. This is a great way to explore the natural beauty that lies close to home and is also one of the most child friendly types of travel.

5. Volunteer Travel

Whether you are helping to build a school in Africa, volunteering on an organic farm in Italy or working in an orphanage in Cambodia, volunteering around the world is another one of the popular types of travel.

While volunteering can be an incredibly rewarding experience, it’s important to know that your efforts are really adding value to the community that you are visiting. Read this interesting piece about “ Voluntourism ” by one of our guest authors for a more in depth perspective on this.

6. Long Term Slow Travel

This describes the style of travel that Lee and I do most of the time. Long term slow travel is when you take several months or years to make your way around the world, staying in each location for long enough to really soak up the culture.

Long term travelers are often budget backpackers, trying to make their travel fund stretch for as long as possible by staying in hostels and looking for cheap food and attractions. Rather than other short term types of travel, long term travel often becomes more of a lifestyle choice.

Sometimes these types of travel experiences are funded by savings, or sometimes long term travel can be funded by working on the road .

To find out more, check out our post Is Long Term Travel For You?

7. The Gap Year

A Gap Year is when you take a year off usually to work, volunteer or study in another country. When you hear the words “Gap Year” you might think of a University student trekking around before they join the “real world”. However, there is no reason why you can’t take a “ Gap Year ” and travel at any point in your career no matter how old you are.

A Gap Year trip isn’t as much about what you do on your trip, it’s the fact that you are traveling for a longer period of time that differentiates it from other types of travel.

Obtaining a working holiday visa is a great way to spend a Gap Year because you will be able to earn money while abroad in order to fund your travels. Here are some great resources if you want to learn more about working holiday resources .

8. Visiting Friends or Relatives

Another one of the many types of travel is when you go to visit friends and family who live abroad. Because you have someone to stay with, you can probably afford to stay a longer than you could otherwise.

Your friends and family abroad are always offering for you to stay. So, why not take them up on the offer? Plus, the more you travel the more great people you meet around the world. You’ll start to have many options for where to stay.

You’ll get the insider perspective on the culture that comes with staying with a local. The only downside is when you are a guest in someone’s home you won’t always have the freedom to explore on your own.

9. Event Travel

This is when you travel to a destination specifically to attend an event. For example, it might be the Olympics, the World Cup, the Full Moon Party or Rio Carnaval. It might also include attending a music festival or following your favorite band around on tour.

Plus, you’ll be visiting alongside thousands of people who share the same interest as you. You’re sure to make new friends!

10. Business Travel

The best thing about traveling for business is that usually your company is footing the bill. Being paid to fly first class and stay in luxurious hotels is a great way to see the world.

You won’t have a choice of where you go and you will be spending a lot of your time working. However, getting paid to travel rather than being stuck in a cubicle is still pretty great. You may consider adding on an extra day to your trip at your own expense. That way, you can spend more time exploring the city and combine your business trip with a mini-vacation.

These are 10 examples of the different types of travel. Which is your favorite way to see the world?

Kelly Dunning

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84 comments.

I really fancy the Long term travel now – just taking my time with no particular place to go, the idea of just following my nose really appeals. meanwhile – Weekend breaks are the order of the day for me.

Family/friends visit and event travel are what I tend to do nowadays – I don’t like wasting money otherwise, and I seem to use up all my vacation days just doing the first two 🙁

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Most of my travel to date has been the weekend break kind or a week or two to visit friends or relatives. I’ll take a weekend to Las Vegas or California or just go fishing, or head back to Iowa for a couple weeks with the relatives. I don’t think I’d enjoy the package deal or group tour thing. I like to explore on my own and am more of a spur of the moment kind of guy. I don’t want things too well planned out. What I really want to do is combine the RV and Gap year, and spend a year traveling around the United States in a motorhome. Hopefully I’ll be able to do that before I hit retirement age. 🙂

In the same manner that there are different types of travel, there are also different profiles of a traveler. I prefer to be the traveler who immerses in the culture and lifestyle of a certain place. I love taking the local means of transportation, eat native dishes and just stay in backpacker or budget accommodations.

The visiting friends and relatives is what I can only do at the moment. Not the most exciting type of traveling but its better than none at all. Ber month has already started so I am pretty sure that we will be doing more of those travel types soon. Package holiday might be suitable for us.

It’s very interesting to see these different types of travel set out in a list like this. I’ve not seen that done before.

I’d add an 11th – because it’s one that I’ve done many times – charity event travel. This entails signing up to a trek or something similar and raising funds for a charity prior to taking the trip. I’ve trekked from Amman to Aqaba, up to Macchu Picu, along the Great Wall of China and ridden a horse across the Mongolian desert.

The fundraising can be the hardest part – for me, having no travel partner, it meant that I was travelling with an interesting and motivated group of people.

One group trek even included 2 members of a very famous rock bank and their dads who were just after some chill-out quality time together.

My travel style doesn’t seem to fall into any one of these 10 actually. I work 9-5 and so far not interested in giving it up for long-term travel so I tend to take a few one or two week trips each year, but I go independently rather than group tours. So…short term independent travel?

Earlier this year I spent 10 days in Costa Rica. Tomorrow I’ll be embarking on 3 weeks spent between Croatia, South Korea and Japan. Then it’s back to work to save up for my next trip.

You are right Melissa, Kelly has totally missed what she started out as! 🙂

I personally love the road trip. I love going cross country especially on the back roads. This takes you to places that aren’t really tourist destinations but are still cool places to see. I have been through quite a few old mining towns that have been a lot of fun and they weren’t packed with people. I usually do this with my friends and it usually ends up being a blast.

Good one, I love this type of categorization you have followed. We are on our long slow trip but also did most of the other types when we used to have day jobs 🙂

Awesome! Its really amazing post, I have got much clear idea regarding from this paragraph.

Hmm is anyone else experiencing problems with the images on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any feedback would be greatly appreciated.

where´s the fifth?

Very nice write-up. I definitely love this website. Keep it up!

#5 is missing so, technically, there are only 9 travel styles listed above. Just saying!!!

Haha… I didn’t notice that! Thanks Vincent! What would you suggest as the final travel style?

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Thanks. to tell us all that informafion. The blog is realy cool. congratulations

Good article, if in order to choose I prefer vacation package because with the holiday package I just pay to the person and I can walk the path include with my guide trip driver, fun and simple is not it? Regarding the holiday this time I will give a recommendation for you who want to go to Bali visit “Hanging Gardens Of Bali” we provide a comfortable resort and spa for you who want to relax yourself hanginggardensspa.com

I’m no longer sure where you are getting your information, but good topic. I needs to spend a whuile studying mucdh more or figuring out more. Thanks for magnificent info I used to be on the lookout for this information for my mission.

You actually make it appear really easy along wiith your presentation but I inn fionding this matter to be really something that I believe I might by no means understand.

It kind of feels too complicated and extremely wide for me. I am having a look forward for your next submit, I wjll attempt to get the hold of it!

Hi there,I log on to your blog named “10 Different Types of Travel” daily.Your writing style is witty, keep doing what you’re doing! And you can look our website about love spell.

Great list, but you’re missing one that is becoming more and more popular lately: naked traveling. These days there are options for traveling in the bare all over the world and it’s an experience everyone should give a try at least once!

Hmmm… I never thought of that one! Could be fun… and it would be a lot easier to pack if you weren’t bringing clothes with you. 🙂

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You have nicely covered leisure and business travel types in this post. Gap year travel and weekend break types of travel are great way to unwind yourself from an otherwise hectic routine life. I mean, it can get in your head sometimes and you need a break. Travel could be the best thing that one could do rejuvenate and come back with more energy. I particularly liked your definition of a long travel in the 6th point as “Long term slow travel”. Very interesting! Would love to read more from you on such topics.

Dear Kelly, but what about adventure travel – cycling, hiking, etc? 🙂

Thank you for sharing and I love to travel by bike, I’m looking forward to following up on these biking tips.

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Wow, sounds lovely, while taking care not to make yourself vulnerable on the other hand. You’re the mingling type.

Hi Kelly. A refreshing read is this article. Just earlier today I received this idea of travelling the world and making it a career. Didn’t take long before I googled “types of travel”, and here is your blog post. By the way, I once ran two companies whose names started with ‘Nomad’. Interesting.

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Great site, but you missed an entire of segment of travellers: those with time AND some money. For those so inclined (ie without children usually, and usually a solo traveller) they, like me, can takes years and years and not have to worry about penny pinching at hostels and all the hostel that comes with it. Doesn’t mean staying in luxury often, but it also doesn’t mean cramming in with a bunch of other foreigners it’s usually somewhere inbetween for $15-$20 per private room with various extra assistance. What’s the point of going to India or Georgia or Mali if 99% of the time you hang out with other foreigners and don’t learn any thing significant about the people where you’re going and normal life? It takes time to make “normal” friends and establish trust, rather than just looking for the next instagram photo to pay via a vlog. I usually find that between 1 month and two years is suitable for each destination depending on the complexity of the culture or personal connections you make there. Most (all?) travel sites only focus on how to see as much as possible with little money, or making money along the way, I used to be a backpacker too not long ago but the types of things you learn between these two are profound at times. But all travel in any fashion is good.

A couple things that I disagree with though: (1) Voluntourism. This sounds nice on the surface but actually can be quite damaging and is often frowned on. Does a backpacker from (usually) the west REALLY think s/he is showing, suddenly knows everything about how to build a school i a foreign culture with no connections or language skills? Have you seen the way those local people build things, shirtless and shoeless without concern for safety in blistering heat all day long? THe vonuntourists I’ve seen dig a hole, are pooped, then pose for photo-ops for the local administration or themselves, then go party or rest in the shade. The money that was spent flying there by voluntourists could usually build an entire school or house without their “help” – not to mention voluntourism can often have a very negative effect on local economies by denying locals a job. Just something about being wary.

(2) Business travel. Sorry, I have no diplomatic language for this one. It sucks – other than you may or may not get off an airplane – which also sucks. It may sound glamorous for new grads or bragging rights. You have no say about where you go, which is usually a middle range office building in the middle of nowhere. You have to work much harder than usual hours and longer because your employer is worried about the travel budget. You’ll only be locked up with your coworkers whom you mostly already know. You’ll probably be taken to some nice, but not authentic, restaurants designed for business travelers. You will not learn anything of the culture except anecdotally or superficially (“Oh look, French people put mayonaisse on their Freedom Fries! That’s SOOOOO weird!”) And any destinaton/workplace that could be interesting you will be restricted by security/insurance policies (about which you get no say) and likely even chaperoned. I wouldn’t even include this segment as travel.

I would prefer weekend getaways since that way I won’t have to worry about the figures in my salary slip. And if leaves and bank balance permit, I would love to go for a package holiday for at least a week. Another type of travel that I would definitely want to take is visiting friends and relatives settled far away. That’s the best way to go down the memory lane and build up family ties.

I prefer for my own side volunteer and group tour because as a student we add yourself many social organization and we got a chance to volunteer tor. It could be amazing and lot of fun there. Group tour also very enjoyable because you can go with your near friends and family. Thank you very much for shear your different travelling idea.

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Here in the Philippines, they do group travel tours using vans, like a Toyota Hi-Ace. The organizers try to cram as many people as they can in them, and typically do rushed weekend 1-2 night trips with a strict itinerary. Not really my thing… and the organizers typically try to be as cheap as possible to make more money for themselves.

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The 17 different types of travel

Disclaimer: Some posts on Tourism Teacher may contain affiliate links. If you appreciate this content, you can show your support by making a purchase through these links or by buying me a coffee . Thank you for your support!

Travel and tourism is a diverse industry and there are many different types of travel. The type of travel will determine the methods of business, the types of customer that it attracts and the the destination type that is facilitating tourism. In this article I will tell you all about the main types of travel and give you some examples of each.

The different types of travel

Short breaks, city breaks, countryside breaks, stag and hen parties, special events, mice tourism, short-term work contracts, types of specialist travel, vfr: migrants and expats, types of day trips, to conclude: types of travel, further reading.

Separating the different types of travel into clear segments or categories isn’t always an easy task.

Some types of travel may span more than one category- for example a person can go on a short break that is also corporate travel.

And others may be somewhat subjective- what is a short break? Is it two days? Is it four days? This is not clear-cut.

However, whilst accurately segregating types of travel into distinct categories may not be an easy task, it can be useful to have general classifications.

Categorising holidays into different types of travel helps us to better understand and assess the market segment in question. It also enables better tourism management and planning .

So what are the different types of travel? If video is your thing, watch the short video below, which covers all of the different types of travel, if not, read on…

Leisure travel

Leisure travel generally refers to travel that is undertaken for the purpose of pleasure, enjoyment, relaxation or special interests.

Leisure travel is an important component of tourism , and makes up a significant part of the tourism industry .

There are different ways that someone can undertake leisure travel. I have outlined these below.

Short breaks have become increasingly popular since the advent of the low cost airline .

Cheaper fares and regular flights have meant that people have been able to jet off for a weekend break that may not have previously been possible. In fact, [pre COVID] trends have shown that many people are now choosing to take 2-3 short breaks each year rather than a singular, more traditional summer holiday.

Short breaks are especially popular in areas that are well-connected. In Europe, for instance, it is easy to go on a short break from London to Paris. However, if you lived in Australia , the vast distances between destinations may mean that short breaks are less feasible.

City breaks are a popular type of travel.

Cities have lots to offer such as entertainment options (eating out, shows, events etc), as well as a range of tourist attractions and business tourism opportunities.

Cities are usually well connected by transport, making them easily reachable for tourists.

Rural tourism is very popular since the COVID pandemic. Countryside breaks enable people to enjoy the fresh air and to be socially distant from others.

There are many things to do on a countryside break, from hiking the Mendips , to adventure sports such as rock climbing in places like Cheddar Gorge .

It is a tradition for brides and grroms-to-be to celebrate their forthcoming marriage with a stag party or hen party. Whilst this might last for just a few hours, many people are now choosing to travel to a place outside of their home for a short break.

There are many destinations that are popular for stag or hen parties. These are usually destinations which have a substantial nightlife scene.

In Europe, many people go on a stag or hen party to Riga , Barcelona, Manchester, London, Lisbon, Benidorm, Krakow, Liverpool, Amsterdam… to name but a few.

There are different types of holidays that constitute leisure tourism.

Throughout the history of tourism , package holidays have been a popular type of travel. Packages are put together by tour operators and are then sold by different types of travel agent . This makes travel easier for the consumer.

Many people also choose to undertake independent travel. Whether tourists choose to create a dynamic package or travel on the fly, this is a popular method of leisure travel.

Cruise tourism has also grown considerably in recent years. Cruise ships come in all shapes and sizes and are popular with a wide variety of tourist types. Cruising is a form of enclave tourism .

Many people who travel for leisure are doing so to spectate or be involved in a major sporting event .

There are a large number of events that make up an important part of the sports tourism industry. Some examples include the annual Wimbledon Tennis tournament, the Formula 1 Grand Prix and the Football World Cup.

There are also other major events that people may choose to travel for. This could be, for example, the Chelsea Flower Show in London, the Day of the Dead festival in Mexico , Songkran in Thailand or the Glastonbury music festival.

Corporate travel

One of the most important (but often forgotten about!) types of travel is corporate travel.

Corporate travel, also referred to as business tourism , is any travel that is associated with or related to a person’s job or work.

Corporate travel may or may not involve staying away from home overnight.

Some types of corporate travel that you may encounter include:

MICE stands for- meetings, incentives, conferences, exhibitions. These are four important areas of the corporate travel market.

Many people will travel to attend meetings. Although, with the growth of the shut-in economy and software programmes such as Zoom and Microsoft Teams, travel for meetings has decreased significantly.

Incentive travel is travel which is given as a reward for good performance at work. It is designed to act as a motivator for staff; encouraging them to worker harder, ac hive better results and ultimately make more money for the business.

Conferences and exhibitions are an important tool for sharing ideas and networking. Similarly to meetings, many of these have now been moved online. However, it is unlikely that the conference market will disappear completely, as networking via a computer screen will never yield the same benefits as having a face-to-face conversation.

Training courses are, and will continue to be, essential to successful tourism operations management. Staff need to be trained for the position that they will/are working in and will need to be regularly unskilled.

Staff may also wish to undertake extra training for promotions or to keep up to date with industry developments.

Training courses can be in your place of work, but they can take place in alternative destinations; meaning that they facilitate a form of corporate travel.

Corporate travel can also consist of temporary work contracts. This is when a person is required to work in a location outside of their home environment for a specified period of time.

Whilst the time-frame is not clearly defined, if somebody relocates for work, they are then classified as an expatriate rather than a business tourist.

Work contracts such as these can be based within the employee’s home country or they can be based overseas.

Specialist travel

Specialist travel, often referred to as special interest tourism, is a form of niche tourism. It groups together an indefinite number of types of tourism that are specialist in nature.

Specialist tourism is often linked to a personal hobby, sport or interest. It may also be a type of travel that meets a specific need of a particular tourist or group of tourists.

I have outlined over 150 different types of specialist tourism in my types of tourism glossary – I told you, there are A LOT of different tourism types!

Some of the most common types of tourism include adventure tourism, health tourism, educational tourism, heritage and cultural tourism , gap year travel, conservation, sustainable tourism , responsible tourism and honeymoon tourism.

Visiting Friends and Relatives (VFR)

Visiting friends and relatives (VFR) is one of the biggest market segments in travel and tourism and is one of the most important types of travel.

People travel all around the world to visit their friends and relatives. This is an important form of domestic tourism as well as inbound tourism and outbound tourism .

Sometimes VFR will involve an overnight stay, and other times it will not. Travellers may choose to stay with their friends or relatives in their home or they may book accommodation of their own.

VFR is an especially prominent type of travel in areas with high migration or expatriation. For example, there are thousands of tourists who travel from the UK to India and Poland each year to visit family and friends, This is because there are a high number of Indian and Polish migrants in the UK.

Another important type of travel is day trips. Whilst according to some definitions of tourism, one may not technically be classified as a tourist unless they stay away from home overnight, they are nonetheless a valuable contribution to the tourism economy.

Most people who undertake a day trip will be visiting friends and relatives or in search of leisure or business.

Many people will choose to take a day trip to visit a tourist attraction, to go shopping, to attend an event, to visit the countryside or to take part in various activities.

A day trip can take part close to your home or it can form part of a holiday, i.e. you take a tour from your hotel whilst on holiday.

As you can see, there are many different types of travel, which can broadly be categorised as: leisure travel, corporate travel, specialist travel, visiting friends and relatives and day trips. All of these types of travel provide important contributions to the wider tourism industry and segmentation in this way allows us to assess and organise the industry according to the types of travel that are under scrutiny.

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Need travel vaccines? Plan ahead.

woman with mask getting vaccine from doctor

International travel increases your chances of getting and spreading diseases that are rare or not found in United States. Find out which travel vaccines you may need to help you stay healthy on your trip.

Before Travel

Make sure you are up-to-date on all of your routine vaccines . Routine vaccinations protect you from infectious diseases such as measles that can spread quickly in groups of unvaccinated people. Many diseases prevented by routine vaccination are not common in the United States but are still common in other countries.

Check CDC’s destination pages for travel health information . Check CDC’s webpage for your destination to see what vaccines or medicines you may need and what diseases or health risks are a concern at your destination.

Make an appointment with your healthcare provider or a travel health specialist that takes place at least one month before you leave. They can help you get destination-specific vaccines, medicines, and information. Discussing your health concerns, itinerary, and planned activities with your provider allows them to give more specific advice and recommendations.

Because some vaccines require multiple doses, it’s best to see your health care provider as soon as possible.

Medicines to prevent malaria are pills that you start to take before travel. Take recommended medicines as directed. If your health care provider prescribes medicine for you, take the medicine as directed before, during, and after travel. 

Where can I get travel vaccines?

You may be able to get some travel vaccines from your primary healthcare provider. If you or your healthcare provider need help finding a location that provides certain vaccines or medicines, visit CDC’s Find a Clinic page.

If yellow fever vaccine is recommended or required for your destination, you’ll need to go to a vaccine center authorized to give yellow fever vaccinations. Many yellow fever vaccine centers also provide other pre-travel health care services. Find an  authorized US yellow fever vaccine center .

Examples of Vaccines

Here is a list of possible vaccines that you may need to get for the first time or boosters before you travel.

Cholera
Flu (Influenza)
Hepatitis A
Hepatitis B
Japanese encephalitis
MMR (Measles, Mumps, Rubella)
Meningococcal
Pneumococcal
Polio
Rabies
Tdap (Tetanus, Diphtheria, Pertussis)
Typhoid
Yellow fever

More Information

CDC Yellow Book: Travel Vaccine Summary Table

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Where to report.

Impairment-Related Work Expenses of Disabled Employees

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Free options for tax preparation.

Using online tools to help prepare your return.

Need someone to prepare your tax return?

Employers can register to use Business Services Online.

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Filing an amended return.

Checking the status of your amended return.

Understanding an IRS notice or letter you’ve received.

Responding to an IRS notice or letter.

Contacting your local TAC.

What Is TAS?

How can you learn about your taxpayer rights, what can tas do for you, how can you reach tas, how else does tas help taxpayers, low income taxpayer clinics (litcs), appendix a-1. inclusion amounts for passenger automobiles first leased in 2018, appendix a-2. inclusion amounts for passenger automobiles first leased in 2019, appendix a-3. inclusion amounts for passenger automobiles first leased in 2020, appendix a-4. inclusion amounts for passenger automobiles first leased in 2021, appendix a-5. inclusion amounts for passenger automobiles first leased in 2022, appendix a-6. inclusion amounts for passenger automobiles first leased in 2023, publication 463 - additional material, publication 463 (2023), travel, gift, and car expenses.

For use in preparing 2023 Returns

Publication 463 - Introductory Material

For the latest information about developments related to Pub. 463, such as legislation enacted after it was published, go to IRS.gov/Pub463 .

Standard mileage rate. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile. Car expenses and use of the standard mileage rate are explained in chapter 4.

Depreciation limits on cars, trucks, and vans. The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. Depreciation limits are explained in chapter 4.

Section 179 deduction. The maximum amount you can elect to deduct for section 179 property (including cars, trucks, and vans) you placed in service in tax years beginning in 2023 is $1,160,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,890,000. Section 179 deduction is explained in chapter 4.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2023 is $28,900.

Temporary deduction of 100% business meals. The 100% deduction on certain business meals expenses as amended under the Taxpayer Certainty and Disaster Tax Relief Act of 2020, and enacted by the Consolidated Appropriations Act, 2021, has expired. Generally, the cost of business meals remains deductible, subject to the 50% limitation. See 50% Limit in chapter 2 for more information.

Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child.

Per diem rates. Current and prior per diem rates may be found on the U.S. General Services Administration (GSA) website at GSA.gov/travel/plan-book/per-diem-rates .

Introduction

You may be able to deduct the ordinary and necessary business-related expenses you have for:

Non-entertainment-related meals,

Transportation.

This publication explains:

What expenses are deductible,

How to report them on your return,

What records you need to prove your expenses, and

How to treat any expense reimbursements you may receive.

You should read this publication if you are an employee or a sole proprietor who has business-related travel, non-entertainment-related meals, gift, or transportation expenses.

If an employer-provided vehicle was available for your use, you received a fringe benefit. Generally, your employer must include the value of the use or availability of the vehicle in your income. However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle).

A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it.

A qualified nonpersonal use vehicle is one that isn’t likely to be used more than minimally for personal purposes because of its design. See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4.

For information on how to report your car expenses that your employer didn’t provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6.

Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to the instructions for their required tax forms, for information on deducting travel, meals, and entertainment expenses.

If you are an employee, you won’t need to read this publication if all of the following are true.

You fully accounted to your employer for your work-related expenses.

You received full reimbursement for your expenses.

Your employer required you to return any excess reimbursement and you did so.

There is no amount shown with a code L in box 12 of your Form W-2, Wage and Tax Statement.

If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. See Out-of-Pocket Expenses in Giving Services in Pub. 526, Charitable Contributions, for information on the expenses you can deduct.

We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items

Publication

946 How To Depreciate Property

Form (and Instructions)

Schedule A (Form 1040) Itemized Deductions

Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship)

Schedule F (Form 1040) Profit or Loss From Farming

2106 Employee Business Expenses

4562 Depreciation and Amortization (Including Information on Listed Property)

See How To Get Tax Help for information about getting these publications and forms.

If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses.

This chapter discusses:

Traveling away from home,

Temporary assignment or job, and

What travel expenses are deductible.

For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.

An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn’t have to be required to be considered necessary.

You will find examples of deductible travel expenses in Table 1-1 .

Traveling Away From Home

You are traveling away from home if:

Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and

You need to sleep or rest to meet the demands of your work while away from home.

You are a railroad conductor. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. You are considered to be away from home.

You are a truck driver. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you aren’t off to get necessary sleep and the brief time off isn’t an adequate rest period, you aren’t traveling away from home.

If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging. You can’t deduct these expenses even if you have to maintain a home in the United States for your family members who aren’t allowed to accompany you overseas. If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Pub. 3, Armed Forces' Tax Guide.

A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes.

To determine whether you are traveling away from home, you must first determine the location of your tax home.

Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.

If you have more than one regular place of business, your tax home is your main place of business. See Main place of business or work , later.

If you don’t have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. See No main place of business or work , later.

If you don’t have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you can’t claim a travel expense deduction because you are never considered to be traveling away from home.

If you have more than one place of work, consider the following when determining which one is your main place of business or work.

The total time you ordinarily spend in each place.

The level of your business activity in each place.

Whether your income from each place is significant or insignificant.

You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Cincinnati is your main place of work because you spend most of your time there and earn most of your income there.

You may have a tax home even if you don’t have a regular or main place of work. Your tax home may be the home where you regularly live.

If you don’t have a regular or main place of business or work, use the following three factors to determine where your tax home is.

You perform part of your business in the area of your main home and use that home for lodging while doing business in the area.

You have living expenses at your main home that you duplicate because your business requires you to be away from that home.

You haven’t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.

If you satisfy all three factors, your tax home is the home where you regularly live. If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you can’t deduct travel expenses.

You are single and live in Boston in an apartment you rent. You have worked for your employer in Boston for a number of years. Your employer enrolls you in a 12-month executive training program. You don’t expect to return to work in Boston after you complete your training.

During your training, you don’t do any work in Boston. Instead, you receive classroom and on-the-job training throughout the United States. You keep your apartment in Boston and return to it frequently. You use your apartment to conduct your personal business. You also keep up your community contacts in Boston. When you complete your training, you are transferred to Los Angeles.

You don’t satisfy factor (1) because you didn’t work in Boston. You satisfy factor (2) because you had duplicate living expenses. You also satisfy factor (3) because you didn’t abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Therefore, you have a tax home in Boston.

You are an outside salesperson with a sales territory covering several states. Your employer's main office is in Newark, but you don’t conduct any business there. Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. You have a room in your married sister's house in Dayton. You stay there for one or two weekends a year, but you do no work in the area. You don’t pay your sister for the use of the room.

You don’t satisfy any of the three factors listed earlier. You are an itinerant and have no tax home.

If you (and your family) don’t live at your tax home (defined earlier), you can’t deduct the cost of traveling between your tax home and your family home. You also can’t deduct the cost of meals and lodging while at your tax home. See Example 1 , later.

If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See Example 2 , later.

You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in Phoenix. At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. You can’t deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. This is because Phoenix is your tax home.

Your family home is in Pittsburgh, where you work 12 weeks a year. The rest of the year you work for the same employer in Baltimore. In Baltimore, you eat in restaurants and sleep in a rooming house. Your salary is the same whether you are in Pittsburgh or Baltimore.

Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. You can’t deduct any expenses you have for meals and lodging there. However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. You can deduct the cost of your round trip between Baltimore and Pittsburgh. You can also deduct your part of your family's living expenses for non-entertainment-related meals and lodging while you are living and working in Pittsburgh.

Temporary Assignment or Job

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each workday.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you can’t deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called “travel allowances” and you account to your employer for them. You may be able to deduct the cost of relocating to your new tax home as a moving expense. See Pub. 3 for more information.

If you are a federal employee participating in a federal crime investigation or prosecution, you aren’t subject to the 1-year rule. This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility.

For you to qualify, the Attorney General (or their designee) must certify that you are traveling:

For the federal government;

In a temporary duty status; and

To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

The following examples illustrate whether an assignment or job is temporary or indefinite.

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.

You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 18 months. The job was actually completed in 10 months.

Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. You can’t deduct any travel expenses you had in Fresno because Fresno became your tax home.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 9 months. After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months).

Initially, you realistically expected the job in Fresno to last for only 9 months. However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. You can deduct only your travel expenses for the first 8 months. You can’t deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.

If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.

If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. You can’t deduct any of your expenses for meals and lodging during the probationary period.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

If you have one expense that includes the costs of non-entertainment-related meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of non-entertainment-related meals, and entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes one or more meals in its room charge.

If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally can’t deduct their travel expenses.

You can deduct the travel expenses of someone who goes with you if that person:

Is your employee,

Has a bona fide business purpose for the travel, and

Would otherwise be allowed to deduct the travel expenses.

If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. A business associate is someone with whom you could reasonably expect to actively conduct business. A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor.

Table 1-1. Travel Expenses You Can Deduct

A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Incidental services, such as typing notes or assisting in entertaining customers, aren’t enough to make the expenses deductible.

You drive to Chicago on business and take your spouse with you. Your spouse isn’t your employee. Your spouse occasionally types notes, performs similar services, and accompanies you to luncheons and dinners. The performance of these services doesn’t establish that your spouse’s presence on the trip is necessary to the conduct of your business. Your spouse’s expenses aren’t deductible.

You pay $199 a day for a double room. A single room costs $149 a day. You can deduct the total cost of driving your car to and from Chicago, but only $149 a day for your hotel room. If both you and your spouse use public transportation, you can only deduct your fare.

You can deduct a portion of the cost of meals if it is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Meal and entertainment expenses are discussed in chapter 2 .

You can't deduct expenses for meals that are lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances. Meal expenses won't be disallowed merely because they are more than a fixed dollar amount or because the meals take place at deluxe restaurants, hotels, or resorts.

You can figure your meal expenses using either of the following methods.

Actual cost.

If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. If you aren’t reimbursed, the 50% limit applies even if the unreimbursed meal expense is for business travel. Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans.

You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. If you use this method, you must keep records of your actual cost.

Standard Meal Allowance

Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. The set amount varies depending on where and when you travel. In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . If you use the standard meal allowance, you must still keep records to prove the time, place, and business purpose of your travel. See the recordkeeping rules for travel in chapter 5 .

The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

Incidental expenses don’t include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings.

You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you didn’t pay or incur any meal expenses. You can’t use this method on any day that you use the standard meal allowance. This method is subject to the proration rules for partial days. See Travel for days you depart and return , later, in this chapter.

The incidental-expenses-only method isn’t subject to the 50% limit discussed below.

If you use the standard meal allowance method for non-entertainment-related meal expenses and you aren’t reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. The 50% Limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6.

You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.

You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. You can’t use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes.

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day.

Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances.

If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. If you work in the transportation industry, however, see Special rate for transportation workers , later.

Per diem rates are listed by the federal government's fiscal year, which runs from October 1 to September 30. You can choose to use the rates from the 2022 fiscal year per diem tables or the rates from the 2023 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. See Transition Rules , later.

The standard meal allowance rates above don’t apply to travel in Alaska, Hawaii, or any other location outside the continental United States. The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. The Department of State establishes per diem rates for all other foreign areas.

You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:

Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck; and

Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.

Method 1: You can claim 3 / 4 of the standard meal allowance.

Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.

You are employed in New Orleans as a convention planner. In March, your employer sent you on a 3-day trip to Washington, DC, to attend a planning seminar. You left your home in New Orleans at 10 a.m. on Wednesday and arrived in Washington, DC, at 5:30 p.m. After spending 2 nights there, you flew back to New Orleans on Friday and arrived back home at 8 p.m. Your employer gave you a flat amount to cover your expenses and included it with your wages.

Under Method 1 , you can claim 2½ days of the standard meal allowance for Washington, DC: 3 / 4 of the daily rate for Wednesday and Friday (the days you departed and returned), and the full daily rate for Thursday.

Under Method 2 , you could also use any method that you apply consistently and that is in accordance with reasonable business practice. For example, you could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days.

Travel in the United States

The following discussion applies to travel in the United States. For this purpose, the United States includes the 50 states and the District of Columbia. The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. See Part of Trip Outside the United States , later.

You can deduct all of your travel expenses if your trip was entirely business related. 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.

You work in Atlanta and take a business trip to New Orleans in May. Your business travel totals 900 miles round trip. On your way home, you stop in Mobile to visit your parents. You spend $2,165 for the 9 days you are away from home for travel, non-entertainment-related meals, lodging, and other travel expenses. If you hadn’t stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,633.50. You can deduct $1,633.50 for your trip, including the cost of round-trip transportation to and from New Orleans. The deduction for your non-entertainment-related meals is subject to the 50% limit on meals mentioned earlier.

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.

A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, won’t change what is really a vacation into a business trip.

Part of Trip Outside the United States

If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. For the part of your trip that is inside the United States, use the rules for travel in the United States. Travel outside the United States doesn’t include travel from one point in the United States to another point in the United States. The following discussion can help you determine whether your trip was entirely within the United States.

If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States , later.

You fly from New York to Puerto Rico with a scheduled stop in Miami. Puerto Rico isn’t considered part of the United States for purposes of travel. You return to New York nonstop. The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States.

Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States.

You travel by car from Denver to Mexico City and return. Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. The rules below under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border.

Travel Outside the United States

If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. For this purpose, the United States includes the 50 states and the District of Columbia.

How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related.

Travel Entirely for Business or Considered Entirely for Business

You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business.

If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses.

Even if you didn’t spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions.

Your trip is considered entirely for business if you didn’t have substantial control over arranging the trip. The fact that you control the timing of your trip doesn’t, by itself, mean that you have substantial control over arranging your trip.

You don’t have substantial control over your trip if you:

Are an employee who was reimbursed or paid a travel expense allowance, and

Aren’t related to your employer, or

Aren’t a managing executive.

“Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances .

A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel.

A self-employed person generally has substantial control over arranging business trips.

Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. One week means 7 consecutive days. In counting the days, don’t count the day you leave the United States, but do count the day you return to the United States.

You traveled to Brussels primarily for business. You left Denver on Tuesday and flew to New York. On Wednesday, you flew from New York to Brussels, arriving the next morning. On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. You flew back to New York, arriving Wednesday afternoon. On Thursday, you flew back to Denver.

Although you were away from your home in Denver for more than a week, you weren’t outside the United States for more than a week. This is because the day you depart doesn’t count as a day outside the United States.

You can deduct your cost of the round-trip flight between Denver and Brussels. You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. However, you can’t deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities.

Your trip is considered entirely for business if:

You were outside the United States for more than a week, and

You spent less than 25% of the total time you were outside the United States on nonbusiness activities.

You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. You then flew back to Seattle. You spent 1 day flying in each direction.

Because only 5 / 21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you hadn’t engaged in any nonbusiness activity. The amount you can deduct is the cost of the round-trip plane fare and 16 days of non-entertainment-related meals (subject to the 50% Limit ), lodging, and other related expenses.

Your trip is considered entirely for business if you can establish that a personal vacation wasn’t a major consideration, even if you have substantial control over arranging the trip.

Travel Primarily for Business

If you travel outside the United States primarily for business but spend some of your time on other activities, you generally can’t deduct all of your travel expenses. You can only deduct the business portion of your cost of getting to and from your destination. You must allocate the costs between your business and other activities to determine your deductible amount. See Travel allocation rules , later.

If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. The days you depart from and return to the United States are both counted as days outside the United States.

To figure the deductible amount of your round-trip travel expenses, use the following fraction. The numerator (top number) is the total number of business days outside the United States. The denominator (bottom number) is the total number of business and nonbusiness days of travel.

Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays.

Count as a business day any day you spend traveling to or from a business destination. However, if because of a nonbusiness activity you don’t travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Extra days for side trips or nonbusiness activities can’t be counted as business days.

Count as a business day any day your presence is required at a particular place for a specific business purpose. Count it as a business day even if you spend most of the day on nonbusiness activities.

If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Also, count as a business day any day you are prevented from working because of circumstances beyond your control.

Count weekends, holidays, and other necessary standby days as business days if they fall between business days. But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, don’t count them as business days.

Your tax home is New York City. You travel to Quebec, where you have a business meeting on Friday. You have another meeting on the following Monday. Because your presence was required on both Friday and Monday, they are business days. Because the weekend is between business days, Saturday and Sunday are counted as business days. This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity.

If, in Example 1 , you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days.

If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends.

You determine the nonbusiness portion of that expense by multiplying it by a fraction. The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States, and the denominator (bottom number) is the total number of days you spend outside the United States.

You live in New York. On May 4, you flew to Paris to attend a business conference that began on May 5. The conference ended at noon on May 14. That evening, you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. The primary purpose for the trip was to attend the conference.

If you hadn’t stopped in Dublin, you would have arrived home the evening of May 14. You don’t meet any of the exceptions that would allow you to consider your travel entirely for business. May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days.

You can deduct the cost of your non-entertainment-related meals (subject to the 50% Limit ), lodging, and other business-related travel expenses while in Paris.

You can’t deduct your expenses while in Dublin. You also can’t deduct 7 / 18 of what it would have cost you to travel round trip between New York and Dublin.

You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Round-trip airfare from New York to Dublin would have been $1,250.

You figure the deductible part of your air travel expenses by subtracting 7 / 18 of the round-trip airfare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7 / 18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850).

Your deductible air travel expense is $1,364 ($1,850 − $486).

If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends.

None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible.

Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation.

You can’t deduct any part of the cost of your trip from Paris to Venice and return to Paris. In addition, you can’t deduct 7 / 18 of the airfare and other expenses from New York to Paris and back to New York.

You can deduct 11 / 18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your non-entertainment-related meals (subject to the 50% Limit ), lodging, and any other business expenses you had in Paris. (Assume these expenses total $4,939.) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 ( 11 / 18 × $1,750), plus the full $4,939 for the expenses you had in Paris.

You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States.

If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business.

The university from which you graduated has a continuing education program for members of its alumni association. This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. However, none of the conferences are directed toward specific occupations or professions. It is up to each participant to seek out specialists and organizational settings appropriate to their occupational interests.

Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Professional conference directors schedule and conduct the sessions. Participants can choose those sessions they wish to attend.

You can participate in this program because you are a member of the alumni association. You and your family take one of the trips. You spend about 2 hours at each of the planned sessions. The rest of the time you go touring and sightseeing with your family. The trip lasts less than 1 week.

Your travel expenses for the trip aren’t deductible since the trip was primarily a vacation. However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses.

Luxury Water Travel

If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. The limit is twice the highest federal per diem rate allowable at the time of your travel. (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home within the United States for business purposes.)

The highest federal per diem rate allowed and the daily limit for luxury water travel in 2023 are shown in the following table.

You are a travel agent and traveled by ocean liner from New York to London, England, on business in May. Your expense for the 6-day cruise was $6,200. Your deduction for the cruise can’t exceed $4,776 (6 days × $796 daily limit).

If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on non-entertainment-related meals and entertainment before you apply the daily limit. For a discussion of the 50% Limit , see chapter 2.

In the previous example, your luxury water travel had a total cost of $6,200. Of that amount, $3,700 was separately stated as non-entertainment-related meals and $1,000 was separately stated as entertainment. Considering that you are self-employed, you aren’t reimbursed for any of your travel expenses. You figure your deductible travel expenses as follows.

If your meal or entertainment charges aren’t separately stated or aren’t clearly identifiable, you don’t have to allocate any portion of the total charge to meals or entertainment.

The daily limit on luxury water travel (discussed earlier) doesn’t apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. See Cruise Ships , later, under Conventions.

Conventions

You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You can’t deduct the travel expenses for your family.

If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you can’t deduct the expenses.

The convention agenda or program generally shows the purpose of the convention. You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. The agenda doesn’t have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes.

Conventions Held Outside the North American Area

You can’t deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless:

The meeting is directly related to the active conduct of your trade or business, and

It is as reasonable to hold the meeting outside the North American area as within the North American area. See Reasonableness test , later.

The North American area includes the following locations.

The following factors are taken into account to determine if it was as reasonable to hold the meeting outside the North American area as within the North American area.

The purpose of the meeting and the activities taking place at the meeting.

The purposes and activities of the sponsoring organizations or groups.

The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held.

Other relevant factors you may present.

You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. All ships that sail are considered cruise ships.

You can deduct these expenses only if all of the following requirements are met.

The convention, seminar, or meeting is directly related to the active conduct of your trade or business.

The cruise ship is a vessel registered in the United States.

All of the cruise ship's ports of call are in the United States or in territories of the United States.

You attach to your return a written statement signed by you that includes information about:

The total days of the trip (not including the days of transportation to and from the cruise ship port),

The number of hours each day that you devoted to scheduled business activities, and

A program of the scheduled business activities of the meeting.

You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes:

A schedule of the business activities of each day of the meeting, and

The number of hours you attended the scheduled business activities.

2. Meals and Entertainment

You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren't considered lavish or extravagant.

Entertainment

Entertainment—defined.

Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Entertainment may also include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families.

Your kind of business may determine if a particular activity is considered entertainment. For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally isn’t considered entertainment. This is because fashion shows are typical in your business. But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show is generally considered entertainment.

If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge.

In general, entertainment expenses are nondeductible. However, there are a few exceptions to the general rule, including:

Entertainment treated as compensation on your originally filed tax returns (and treated as wages to your employees);

Recreational expenses for employees such as a holiday party or a summer picnic;

Expenses related to attending business meetings or conventions of certain exempt organizations such as business leagues, chambers of commerce, professional associations, etc.; and

Entertainment sold to customers. For example, if you run a nightclub, your expenses for the entertainment you furnish to your customers, such as a floor show, aren’t subject to the nondeductible rules.

Examples of Nondeductible Entertainment

Generally, you can't deduct any expense for an entertainment event. This includes expenses for entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips.

Generally, you can’t deduct any expense for the use of an entertainment facility. This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection.

An entertainment facility is any property you own, rent, or use for entertainment. Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort.

You can’t deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes.

This rule applies to any membership organization if one of its principal purposes is either:

To conduct entertainment activities for members or their guests; or

To provide members or their guests with access to entertainment facilities, discussed later.

The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. You can’t deduct dues paid to:

Country clubs,

Golf and athletic clubs,

Airline clubs,

Hotel clubs, and

Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions.

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift.

As discussed above, entertainment expenses are generally nondeductible. However, you may continue to deduct 50% of the cost of business meals if you (or an employee) is present and the food or beverages are not considered lavish or extravagant. The meals may be provided to a current or potential business customer, client, consultant, or similar business contact.

Food and beverages that are provided during entertainment events are not considered entertainment if purchased separately from the entertainment, or if the cost of the food and beverages is stated separately from the cost of the entertainment on one or more bills, invoices, or receipts. However, the entertainment disallowance rule may not be circumvented through inflating the amount charged for food and beverages.

Any allowed expense must be ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary. Expenses must not be lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances.

For each example, assume that the food and beverage expenses are ordinary and necessary expenses under section 162(a) paid or incurred during the tax year in carrying on a trade or business and are not lavish or extravagant under the circumstances. Also assume that the taxpayer and the business contact are not engaged in a trade or business that has any relation to the entertainment activity.

Taxpayer A invites B, a business contact, to a baseball game. A purchases tickets for A and B to attend the game. While at the game, A buys hot dogs and drinks for A and B. The baseball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by A. The cost of the hot dogs and drinks, which are purchased separately from the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, A may deduct 50% of the expenses associated with the hot dogs and drinks purchased at the game.

Taxpayer C invites D, a business contact, to a basketball game. C purchases tickets for C and D to attend the game in a suite, where they have access to food and beverages. The cost of the basketball game tickets, as stated on the invoice, includes the food and beverages. The basketball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by C. The cost of the food and beverages, which are not purchased separately from the game tickets, is not stated separately on the invoice. Thus, the cost of the food and beverages is also an entertainment expense that is subject to the section 274(a)(1) disallowance. Therefore, C may not deduct any of the expenses associated with the basketball game.

Assume the same facts as in Example 2 , except that the invoice for the basketball game tickets separately states the cost of the food and beverages. As in Example 2 , the basketball game is entertainment as defined in Regulations section 1.274-2(b)(1)(i) and, thus, the cost of the game tickets, other than the cost of the food and beverages, is an entertainment expense and is not deductible by C. However, the cost of the food and beverages, which is stated separately on the invoice for the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, C may deduct 50% of the expenses associated with the food and beverages provided at the game.

In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal expenses. See Individuals subject to hours of service limits , later.)

The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed.

Examples of meals might include:

Meals while traveling away from home (whether eating alone or with others) on business, or

Meal at a business convention or business league meeting.

Figure A. Does the 50% Limit Apply to Your Expenses?

There are exceptions to these rules. See Exceptions to the 50% Limit for Meals , later.

Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Summary: This is a flowchart used to determine if employees and self-employed persons need to put a 50% limit on their business expense deductions.

This is the starting of the flowchart.

Decision (1)

Were your meal and entertainment expenses reimbursed? (Count only reimbursements your employer didn’t include in box 1 of your Form W-2. If self-employed, count only reimbursements from clients or customers that aren’t included on Form 1099-MISC, Miscellaneous Income.)

Decision (2)

If an employee, did you adequately account to your employer under an accountable plan? If self-employed, did you provide the payer with adequate records? (See Chapter 6.)

Decision (3)

Did your expenses exceed the reimbursement?

Decision (4)

Process (a)

Your meal and entertainment expenses are NOT subject to the limitations. However, since the reimbursement wasn’t treated as wages or as other taxable income, you can’t deduct the expenses.

Process (b)

Your nonentertainment meal expenses ARE subject to the 50% limit. Your entertainment expenses are nondeductible.

This is the ending of the flowchart.

Please click here for the text description of the image.

Taxes and tips relating to a business meal are included as a cost of the meal and are subject to the 50% limit. However, the cost of transportation to and from the meal is not treated as part of the cost and would not be subject to the limit.

The 50% limit on meal expenses applies if the expense is otherwise deductible and isn’t covered by one of the exceptions discussed later. Figure A can help you determine if the 50% limit applies to you.

The 50% limit also applies to certain meal expenses that aren’t business related. It applies to meal expenses you have for the production of income, including rental or royalty income. It also applies to the cost of meals included in deductible educational expenses.

The 50% limit will apply after determining the amount that would otherwise qualify for a deduction. You first have to determine the amount of meal expenses that would be deductible under the other rules discussed in this publication.

If a group of business acquaintances takes turns picking up each others' meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense.

You spend $200 (including tax and tip) for a business meal. If $110 of that amount isn’t allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction can’t be more than $45 (50% (0.50) × $90).

You purchase two tickets to a concert for $200 for you and your client. Your deduction is zero because no deduction is allowed for entertainment expenses.

Exception to the 50% Limit for Meals

Your meal expense isn’t subject to the 50% limit if the expense meets one of the following exceptions.

In general, expenses for goods, services, and facilities, to the extent the expenses are treated by the taxpayer, with respect to entertainment, amusement, or recreation, as compensation to an employee and as wages to the employee for tax purposes.

If you are an employee, you aren’t subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Accountable plans are discussed in chapter 6.

If you are self-employed, your deductible meal expenses aren’t subject to the 50% limit if all of the following requirements are met.

You have these expenses as an independent contractor.

Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.

You provide adequate records of these expenses to your customer or client. (See chapter 5 .)

In this case, your client or customer is subject to the 50% limit on the expenses.

You are a self-employed attorney who adequately accounts for meal expenses to a client who reimburses you for these expenses. You aren’t subject to the limitation on meal expenses. If the client can deduct the expenses, the client is subject to the 50% limit.

If you (as an independent contractor) have expenses for meals related to providing services for a client but don’t adequately account for and seek reimbursement from the client for those expenses, you are subject to the 50% limit on non-entertainment-related meals and the entertainment-related meal expenses are nondeductible to you.

You aren't subject to the 50% limit for expenses for recreational, social, or similar activities (including facilities) such as a holiday party or a summer picnic.

You aren’t subject to the 50% limit if you provide meals to the general public as a means of advertising or promoting goodwill in the community. For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit.

You aren’t subject to the 50% limit if you actually sell meals to the public. For example, if you run a restaurant, your expense for the food you furnish to your customers isn’t subject to the 50% limit.

You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%.

Individuals subject to the Department of Transportation's “hours of service” limits include the following persons.

Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

Interstate truck operators and bus drivers who are under Department of Transportation regulations.

Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

Certain merchant mariners who are under Coast Guard regulations.

If you give gifts in the course of your trade or business, you may be able to deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts.

You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift.

If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. This rule doesn’t apply if you have a bona fide, independent business connection with that family member and the gift isn’t intended for the customer's eventual use.

If you and your spouse both give gifts, both of you are treated as one taxpayer. It doesn’t matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. If a partnership gives gifts, the partnership and the partners are treated as one taxpayer.

You sell products to a local company. You and your spouse gave the local company three gourmet gift baskets to thank them for their business. You and your spouse paid $80 for each gift basket, or $240 total. Three of the local company's executives took the gift baskets home for their families' use. You and your spouse have no independent business relationship with any of the executives' other family members. You and your spouse can deduct a total of $75 ($25 limit × 3) for the gift baskets.

Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit.

A cost is incidental only if it doesn’t add substantial value to the gift. For example, the cost of gift wrapping is an incidental cost. However, the purchase of an ornamental basket for packaging fruit isn’t an incidental cost if the value of the basket is substantial compared to the value of the fruit.

The following items aren’t considered gifts for purposes of the $25 limit.

An item that costs $4 or less and:

Has your name clearly and permanently imprinted on the gift, and

Is one of a number of identical items you widely distribute. Examples include pens, desk sets, and plastic bags and cases.

Signs, display racks, or other promotional material to be used on the business premises of the recipient.

Figure B. When Are Transportation Expenses Deductible?

Most employees and self-employed persons can use this chart. (Don’t use this chart if your home is your principal place of business. See Office in the home , later.)

Figure B. When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1.162-1(a); RR 55–109; RR 94–47

Summary: This illustration depicts the rules used to determine if transportation expenses are deductible.

The image then lists definitions for words used in the graphic:

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift.

4. Transportation

This chapter discusses expenses you can deduct for business transportation when you aren’t traveling away from home , as defined in chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the cost of driving and maintaining your car.

Transportation expenses include the ordinary and necessary costs of all of the following.

Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax home is defined in chapter 1.

Visiting clients or customers.

Going to a business meeting away from your regular workplace.

Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.

Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if (1) you have one or more regular work locations away from your residence; or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance.

Illustration of transportation expenses.

Figure B above illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. You may want to refer to it when deciding whether you can deduct your transportation expenses.

If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.

If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.

If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment isn’t temporary, regardless of whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It won’t be treated as temporary after the date you determine it will last more than 1 year.

If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses, as discussed in chapter 1 .

If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.

Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.

You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

If you work at two places in 1 day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you don’t go directly from one location to the other, you can’t deduct more than the amount it would have cost you to go directly from the first location to the second.

Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You can’t deduct them.

A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work .

You usually can’t deduct the expense if the reserve meeting is held on a day on which you don’t work at your regular job. In this case, your transportation is generally a nondeductible commuting expense. However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work.

If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses.

If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. These expenses are discussed in chapter 1 .

If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules in chapter 6.

You can’t deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You can’t deduct commuting expenses no matter how far your home is from your regular place of work. You can’t deduct commuting expenses even if you work during the commuting trip.

You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities don’t change the trip from personal to business. You can’t deduct your commuting expenses.

Fees you pay to park your car at your place of business are nondeductible commuting expenses. You can, however, deduct business-related parking fees when visiting a customer or client.

Putting display material that advertises your business on your car doesn’t change the use of your car from personal use to business use. If you use this car for commuting or other personal uses, you still can’t deduct your expenses for those uses.

You can’t deduct the cost of using your car in a nonprofit car pool. Don’t include payments you receive from the passengers in your income. These payments are considered reimbursements of your expenses. However, if you operate a car pool for a profit, you must include payments from passengers in your income. You can then deduct your car expenses (using the rules in this publication).

Hauling tools or instruments in your car while commuting to and from work doesn’t make your car expenses deductible. However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car).

If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located.

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

The following examples show when you can deduct transportation expenses based on the location of your work and your home.

You regularly work in an office in the city where you live. Your employer sends you to a 1-week training session at a different office in the same city. You travel directly from your home to the training location and return each day. You can deduct the cost of your daily round-trip transportation between your home and the training location.

Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

Car Expenses

If you use your car for business purposes, you may be able to deduct car expenses. You can generally use one of the two following methods to figure your deductible expenses.

Actual car expenses.

The cost of using your car as an employee, whether measured using actual expenses or the standard mileage rate, will no longer be allowed to be claimed as an unreimbursed employee travel expense as a miscellaneous itemized deduction due to the suspension of miscellaneous itemized deductions that are subject to the 2% floor under section 67(a). The suspension applies to tax years beginning after December 2017 and before January 2026. Deductions for expenses that are deductible in determining adjusted gross income are not suspended. For example, Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials are allowed to deduct unreimbursed employee travel expenses as an adjustment to total income on Schedule 1 (Form 1040), line 12.

If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. See Leasing a Car , later.

In this publication, “car” includes a van, pickup, or panel truck. For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses , later.

Standard Mileage Rate

For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

You can generally use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. See chapter 6 for more information on reimbursements .

If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use either the standard mileage rate or actual expenses.

If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997.

You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. You can’t revoke the choice. However, in later years, you can switch from the standard mileage rate to the actual expenses method. If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation for the car’s remaining estimated useful life, subject to depreciation limits (discussed later).

For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation , later.

You can’t use the standard mileage rate if you:

Use five or more cars at the same time (such as in fleet operations);

Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;

Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction );

Claimed a section 179 deduction (discussed later) on the car;

Claimed the special depreciation allowance on the car; or

Claimed actual car expenses after 1997 for a car you leased.

You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above.

If you own or lease five or more cars that are used for business at the same time, you can’t use the standard mileage rate for the business use of any car. However, you may be able to deduct your actual expenses for operating each of the cars in your business. See Actual Car Expenses , later, for information on how to figure your deduction.

You aren’t using five or more cars for business at the same time if you alternate using (use at different times) the cars for business.

The following examples illustrate the rules for when you can and can’t use the standard mileage rate for five or more cars.

A salesperson owns three cars and two vans that they alternate using for calling on their customers. The salesperson can use the standard mileage rate for the business mileage of the three cars and the two vans because they don’t use them at the same time.

You and your employees use your four pickup trucks in your landscaping business. During the year, you traded in two of your old trucks for two newer ones. You can use the standard mileage rate for the business mileage of all six of the trucks you owned during the year.

You own a repair shop and an insurance business. You and your employees use your two pickup trucks and van for the repair shop. You alternate using your two cars for the insurance business. No one else uses the cars for business purposes. You can use the standard mileage rate for the business use of the pickup trucks, the van, and the cars because you never have more than four vehicles used for business at the same time.

You own a car and four vans that are used in your housecleaning business. Your employees use the vans, and you use the car to travel to various customers. You can’t use the standard mileage rate for the car or the vans. This is because all five vehicles are used in your business at the same time. You must use actual expenses for all vehicles.

If you are an employee, you can’t deduct any interest paid on a car loan. This applies even if you use the car 100% for business as an employee.

However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). You can’t deduct the part of the interest expense that represents your personal use of the car.

If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 5c state and local personal property taxes on motor vehicles. You can take this deduction even if you use the standard mileage rate or if you don’t use the car for business.

If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), or Schedule F (Form 1040). If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040).

In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)

If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. See Disposition of a Car , later.

Actual Car Expenses

If you don’t use the standard mileage rate, you may be able to deduct your actual car expenses.

Actual car expenses include:

If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Continue to keep records, as explained later in chapter 5 .

If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. You can divide your expense based on the miles driven for each purpose.

You are a contractor and drive your car 20,000 miles during the year: 12,000 miles for business use and 8,000 miles for personal use. You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense.

If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. You can’t use the standard mileage rate. See Vehicle Provided by Your Employer in chapter 6.

If you are an employee, you can’t deduct any interest paid on a car loan. This interest is treated as personal interest and isn’t deductible. If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate.

If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Enter the amount paid on Schedule A (Form 1040), line 5c.

Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later.

You can’t deduct fines you pay or collateral you forfeit for traffic violations.

If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. See Pub. 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car.

Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Because the benefits last longer than 1 year, you generally can’t deduct a capital expense. However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later.

Generally, there are limits on these deductions. Special rules apply if you use your car 50% or less in your work or business.

You can claim a section 179 deduction and use a depreciation method other than straight line only if you don’t use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service.

If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you can’t use the standard mileage rate on that car in any future year.

For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Its unloaded gross vehicle weight (for trucks and vans, gross vehicle weight) must not be more than 6,000 pounds. A car includes any part, component, or other item physically attached to it or usually included in the purchase price.

A car doesn’t include:

An ambulance, hearse, or combination ambulance-hearse used directly in a business;

A vehicle used directly in the business of transporting persons or property for pay or hire; or

A truck or van that is a qualified nonpersonal use vehicle.

These are vehicles that by their nature aren’t likely to be used more than a minimal amount for personal purposes. They include trucks and vans that have been specially modified so that they aren’t likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles.

See Depreciation Deduction , later, for more information on how to depreciate your vehicle.

Section 179 Deduction

You can elect to recover all or part of the cost of a car that is qualifying section 179 property, up to a limit, by deducting it in the year you place the property in service. This is the section 179 deduction. If you elect the section 179 deduction, you must reduce your depreciable basis in the car by the amount of the section 179 deduction.

You can claim the section 179 deduction only in the year you place the car in service. For this purpose, a car is placed in service when it is ready and available for a specifically assigned use in a trade or business. Even if you aren’t using the property, it is in service when it is ready and available for its specifically assigned use.

A car first used for personal purposes can’t qualify for the deduction in a later year when its use changes to business.

In 2022, you bought a new car and used it for personal purposes. In 2023, you began to use it for business. Changing its use to business use doesn’t qualify the cost of your car for a section 179 deduction in 2023. However, you can claim a depreciation deduction for the business use of the car starting in 2023. See Depreciation Deduction , later.

You must use the property more than 50% for business to claim any section 179 deduction. If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. The result is the cost of the property that can qualify for the section 179 deduction.

You purchased a new car in April 2023 for $24,500 and used it 60% for business. Based on your business usage, the total cost of your car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% (0.60) business use). But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later.

There are limits on:

The amount of the section 179 deduction;

The section 179 deduction for sport utility and certain other vehicles; and

The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property.

For tax years beginning in 2023, the total amount you can elect to deduct under section 179 can’t be more than $1,160,000.

If the cost of your section 179 property placed in service in tax years beginning in 2023 is over $2,890,000, you must reduce the $1,160,000 dollar limit (but not below zero) by the amount of cost over $2,890,000. If the cost of your section 179 property placed in service during tax years beginning in 2023 is $4,050,000 or more, you can’t take a section 179 deduction.

The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year.

If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service.

If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. You must allocate the dollar limit (after any reduction) between you.

For more information on the above section 179 deduction limits, see Pub. 946, How To Depreciate Property.

You cannot elect to deduct more than $28,900 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service during the tax years beginning in 2023. This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways that isn’t subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. However, the $28,900 limit doesn’t apply to any vehicle:

Designed to have a seating capacity of more than nine persons behind the driver's seat;

Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and isn’t readily accessible directly from the passenger compartment; or

That has an integral enclosure, fully enclosing the driver compartment and load carrying device, doesn’t have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield.

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. The limit is reduced if your business use of the vehicle is less than 100%. See Depreciation Limits , later, for more information.

In the earlier example under More than 50% business use requirement , you had a car with a cost (for purposes of the section 179 deduction) of $14,700. However, based on your business usage of the car, the total of your section 179 deduction, special depreciation allowance, and depreciation deductions is limited to $12,120 ($20,200 limit x 60% (0.60) business use) because the car was acquired after September 27, 2017, and placed in service during 2023.

For purposes of the section 179 deduction, the cost of the car doesn’t include any amount figured by reference to any other property held by you at any time. For example, if you buy a car as a replacement for a car that was stolen or that was destroyed in a casualty loss, and you use section 1033 to determine the basis in your replacement vehicle, your cost for purposes of the section 179 deduction doesn’t include your adjusted basis in the relinquished car. In that case, your cost includes only the cash you paid.

The amount of the section 179 deduction reduces your basis in your car. If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. The resulting amount is the basis in your car you use to figure your depreciation deduction.

If you want to take the section 179 deduction, you must make the election in the tax year you place the car in service for business or work.

Employees use Form 2106, Employee Business Expenses, to make the election and report the section 179 deduction. All others use Form 4562, Depreciation and Amortization, to make an election.

File the appropriate form with either of the following.

Your original tax return filed for the year the property was placed in service (whether or not you file it timely).

An amended return filed within the time prescribed by law. An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income.

An election (or any specification made in the election) to take a section 179 deduction for 2023 can only be revoked with the Commissioner's approval.

To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Any section 179 deduction claimed on the car is included in figuring the excess depreciation. For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. For more information on recapture of a section 179 deduction, see Pub. 946.

If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). For information on the disposition of a car, see Disposition of a Car , later. For more information on recapture of a section 179 deduction, see Pub. 946.

Special Depreciation Allowance

You may be able to claim the special depreciation allowance for your car, truck, or van if it is qualified property and was placed in service in 2023. The allowance for 2023 is an additional depreciation deduction for 100% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS) if the vehicle was acquired after September 27, 2017, and placed in service during 2023. Further, while it applies to a new vehicle, it also applies to a used vehicle only if the vehicle meets the used property requirements. For more information on the used property requirements, see section 168(k)(2)(E)(ii). To qualify for the allowance, more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction , later).

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. Your combined section 179 depreciation, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 is $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount is $12,200. See Depreciation Limits , later in this chapter.

To be qualified property, the car (including the truck or van) must meet all of the following tests.

You acquired the car after September 27, 2017, but only if no written binding contract to acquire the car existed before September 28, 2017.

You acquired the car new or used.

You placed the car in service in your trade or business before January 1, 2027.

You used the car more than 50% in a qualified business use during the tax year.

You can elect not to claim the special depreciation allowance for your car, truck, or van that is qualified property. If you make this election, it applies to all 5-year property placed in service during the year.

To make this election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property in that class of property.

Depreciation Deduction

If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car.

You generally need to know the following things about the car you intend to depreciate.

Your basis in the car.

The date you place the car in service.

The method of depreciation and recovery period you will use.

Your basis in a car for figuring depreciation is generally its cost. This includes any amount you borrow or pay in cash, other property, or services.

Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). However, in some situations, you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). For one of these situations, see Exception under Methods of depreciation , later.

If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Additional rules concerning basis are discussed later in this chapter under Unadjusted basis .

You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Depreciation begins when the car is placed in service for use in your work or business or for the production of income.

For purposes of figuring depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion.

If you place a car in service and dispose of it in the same tax year, you can’t claim any depreciation deduction for that car.

Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery (MACRS) discussed later in this chapter.

If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you can’t depreciate your car under the MACRS rules. You must use straight line depreciation over the estimated remaining useful life of the car. The amount you depreciate can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. The rate per mile varies depending on the year(s) you used the standard mileage rate. For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car , later.

This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . You must use your adjusted basis in your car to figure your depreciation deduction. For additional information on the straight line method of depreciation, see Pub. 946.

Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car.

If your business use is 50% or less, you must use the straight line method to depreciate your car. This is explained later under Car Used 50% or Less for Business .

A qualified business use is any use in your trade or business. It doesn’t include use for the production of income (investment use), or use provided under lease to, or as compensation to, a 5% owner or related person. However, you do combine your business and investment use to figure your depreciation deduction for the tax year.

Don’t treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions.

It is directly connected with your business.

It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income).

It results in a payment of fair market rent. This includes any payment to you for the use of your car.

If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business , later.

If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. You do this on the basis of mileage. Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose.

If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. In this case, you figure the percentage of business use for the year as follows.

Determine the percentage of business use for the period following the change. Do this by dividing business miles by total miles driven during that period.

Multiply the percentage in (1) by a fraction. The numerator (top number) is the number of months the car is used for business, and the denominator (bottom number) is 12.

You use a car only for personal purposes during the first 6 months of the year. During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Your business use for the year is 40% (80% (0.80) × 6 / 12 ).

The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. The maximum amount you can claim depends on the year in which you placed your car in service. You have to reduce the maximum amount if you did not use the car exclusively for business. See Depreciation Limits , later.

You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts.

To figure your unadjusted basis, begin with your car's original basis, which is generally its cost. Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, and vehicle credits claimed. See Pub. 551, Basis of Assets, for further details.

If you acquired the car by gift or inheritance, see Pub. 551, Basis of Assets, for information on your basis in the car.

A major improvement to a car is treated as a new item of 5-year recovery property. It is treated as placed in service in the year the improvement is made. It doesn’t matter how old the car is when the improvement is added. Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

If you traded one car (the “old car”) for another car (the “new car”) in 2023, you must treat the transaction as a disposition of the old car and the purchase of the new car. You must treat the old car as disposed of at the time of the trade-in. The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car’s use had been for business purposes) plus any additional amount you paid for the new car. You then figure your depreciation deduction for the new car beginning with the date you placed it in service. You must also complete Form 2106, Part II, Section D. This method is explained later, beginning at Effect of trade-in on basis .

The discussion that follows applies to trade-ins of cars in 2023, where the election was made to treat the transaction as a disposition of the old car and the purchase of the new car. For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2023, for which the election wasn’t made, see Pub. 946 and Regulations section 1.168(i)-6(d)(3).

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale. Regulations section 1.168(i)-6 doesn't reflect this change in law.

If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car.

You trade in a car that has an adjusted basis of $5,000 for a new car. In addition, you pay cash of $20,000 for the new car. Your original basis of the new car is $25,000 (your $5,000 adjusted basis in the old car plus the $20,000 cash paid). Your unadjusted basis is $25,000 unless you claim the section 179 deduction, special depreciation allowance, or have other increases or decreases to your original basis, discussed under Unadjusted basis , earlier.

If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. (This adjustment isn’t used, however, when you determine the gain or loss on the later disposition of the new car. See Pub. 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car.)

To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Then subtract from that total the excess, if any, of:

The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over

The total of the amounts actually allowed as depreciation during those years.

MACRS is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income.

The maximum amount you can deduct is limited, depending on the year you placed your car in service. See Depreciation Limits , later.

Under MACRS, cars are classified as 5-year property. You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year.

For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Pub. 946.

You can use one of the following methods to depreciate your car.

The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The straight line method (SL) over a 5-year recovery period.

Before choosing a method, you may wish to consider the following facts.

Using the straight line method provides equal yearly deductions throughout the recovery period.

Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year.

A 2023 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Using this table will make it easy for you to figure the 2023 depreciation deduction for your car. A similar chart appears in the Instructions for Form 2106.

You must use the Depreciation Tables in Pub. 946 rather than the 2023 MACRS Depreciation Chart in this publication if any one of the following three conditions applies to you.

You file your return on a fiscal year basis.

You file your return for a short tax year (less than 12 months).

During the year, all of the following conditions apply.

You placed some property in service from January through September.

You placed some property in service from October through December.

Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year.

If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. However, you can’t continue to use the chart if your basis in your car is adjusted because of a casualty. In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. See Figuring the Deduction Without Using the Tables in chapter 4 of Pub. 946.

If you dispose of the car before the last year of the recovery period, you are generally allowed a half-year of depreciation in the year of disposition. This rule applies unless the mid-quarter convention applies to the vehicle being disposed of. See Depreciation deduction for the year of disposition under Disposition of a Car , later, for information on how to figure the depreciation allowed in the year of disposition.

To figure your depreciation deduction for 2023, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. If you prefer to figure your depreciation deduction without the help of the chart, see Pub. 946.

You bought a used truck in February 2022 to use exclusively in your landscape business. You paid $9,200 for the truck with no trade-in. You didn’t claim any section 179 deduction, the truck didn’t qualify for the special depreciation allowance, and you chose to use the 200% DB method to get the largest depreciation deduction in the early years.

You used the MACRS Depreciation Chart in 2022 to find your percentage. The unadjusted basis of the truck equals its cost because you used it exclusively for business. You multiplied the unadjusted basis of the truck, $9,200, by the percentage that applied, 20%, to figure your 2022 depreciation deduction of $1,840.

In 2023, you used the truck for personal purposes when you repaired your parent’s cabin. Your records show that the business use of the truck was 90% in 2023. You used Table 4-1 to find your percentage. Reading down the first column for the date placed in service and across to the 200% DB column, you locate your percentage, 32%. You multiply the unadjusted basis of the truck, $8,280 ($9,200 cost × 90% (0.90) business use), by 32% (0.32) to figure your 2023 depreciation deduction of $2,650.

Depreciation Limits

There are limits on the amount you can deduct for depreciation of your car, truck, or van. The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. The maximum amount you can deduct each year depends on the date you acquired the passenger automobile and the year you place the passenger automobile in service. These limits are shown in the following tables for 2023.

Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023

Maximum depreciation deduction for passenger automobiles (including trucks and vans) acquired after september 27, 2017, and placed in service during 2018 or later.

The maximum amount you can deduct each year depends on the year you place the car in service. These limits are shown in the following tables for prior years.

Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018

For tax years prior to 2018, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less.

Maximum Depreciation Deduction for Trucks and Vans Placed in Service Prior to 2018

The depreciation limits aren’t reduced if you use a car for less than a full year. This means that you don’t reduce the limit when you either place a car in service or dispose of a car during the year. However, the depreciation limits are reduced if you don’t use the car exclusively for business and investment purposes. See Reduction for personal use next.

The depreciation limits are reduced based on your percentage of personal use. If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year.

The section 179 deduction is treated as a depreciation deduction. If you acquired a passenger automobile (including trucks and vans) after September 27, 2017, and placed it in service in 2023, use it only for business, and choose the section 179 deduction, the special depreciation allowance and depreciation deduction for that vehicle for 2023 is limited to $20,200.

On September 4, 2023, you bought and placed in service a used car for $15,000. You used it 80% for your business, and you choose to take a section 179 deduction for the car. The car isn’t qualified property for purposes of the special depreciation allowance.

Before applying the limit, you figure your maximum section 179 deduction to be $12,000. This is the cost of your qualifying property (up to the maximum $1,160,000 amount) multiplied by your business use ($15,000 × 80% (0.80)).

You then figure that your section 179 deduction for 2023 is limited to $9,760 (80% of $12,200). You then figure your unadjusted basis of $2,440 (($15,000 × 80% (0.80)) − $9,760) for determining your depreciation deduction. You have reached your maximum depreciation deduction for 2023. For 2024, you will use your unadjusted basis of $2,440 to figure your depreciation deduction.

If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends.

This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use.

For 5-year property, your recovery period is 6 calendar years. A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year.

Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. You determine your unrecovered basis in the 7th year after you placed the car in service.

If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. For example, no deduction is allowed for a year you use your car 100% for personal purposes.

In April 2017, you bought and placed in service a car you used exclusively in your business. The car cost $31,500. You didn’t claim a section 179 deduction or the special depreciation allowance for the car. You continued to use the car 100% in your business throughout the recovery period (2017 through 2022). For those years, you used the MACRS Depreciation Chart (200% DB method), the Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018 table and Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023 table, earlier, for the applicable tax year to figure your depreciation deductions during the recovery period. Your depreciation deductions were subject to the depreciation limits, so you will have unrecovered basis at the end of the recovery period as shown in the following table.

At the end of 2022, you had an unrecovered basis in the car of $14,626 ($31,500 – $16,874). If you continued to use the car 100% for business in 2023 and later years, you can claim a depreciation deduction equal to the lesser of $1,875 or your remaining unrecovered basis.

If your business use of the car was less than 100% during any year, your depreciation deduction would be less than the maximum amount allowable for that year. However, in determining your unrecovered basis in the car, you would still reduce your original basis by the maximum amount allowable as if the business use had been 100%. For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $10,124 ($16,874 × 60% (0.60)), but you still would have to reduce your basis by $16,874 to determine your unrecovered basis.

Table 4-1. 2023 MACRS Depreciation Chart (Use To Figure Depreciation for 2023)

Car used 50% or less for business.

If you use your car 50% or less for qualified business use (defined earlier under Depreciation Deduction ) either in the year the car is placed in service or in a later year, special rules apply. The rules that apply in these two situations are explained in the following paragraphs. (For this purpose, “car” was defined earlier under Actual Car Expenses and includes certain trucks and vans.)

If you use your car 50% or less for qualified business use, the following rules apply.

You can’t take the section 179 deduction.

You can’t take the special depreciation allowance.

You must figure depreciation using the straight line method over a 5-year recovery period. You must continue to use the straight line method even if your percentage of business use increases to more than 50% in a later year.

Instead of making the computation yourself, you can use column (c) of Table 4-1 to find the percentage to use.

In May 2023, you bought and placed in service a car for $17,500. You used it 40% for your consulting business. Because you didn’t use the car more than 50% for business, you can’t take any section 179 deduction or special depreciation allowance, and you must use the straight line method over a 5-year recovery period to recover the cost of your car.

You deduct $700 in 2023. This is the lesser of:

$700 (($17,500 cost × 40% (0.40) business use) × 10% (0.10) recovery percentage (from column (c) of Table 4-1 )), or

$4,880 ($12,200 maximum limit × 40% (0.40) business use).

If you use your car more than 50% in qualified business use in the tax year it is placed in service but the business use drops to 50% or less in a later year, you can no longer use an accelerated depreciation method for that car.

For the year the business use drops to 50% or less and all later years in the recovery period, you must use the straight line depreciation method over a 5-year recovery period. In addition, for the year your business use drops to 50% or less, you must recapture (include in your gross income) any excess depreciation (discussed later). You also increase the adjusted basis of your car by the same amount.

In June 2020, you purchased a car for exclusive use in your business. You met the more-than-50%-use test for the first 3 years of the recovery period (2020 through 2022) but failed to meet it in the fourth year (2023). You determine your depreciation for 2023 using 20% (from column (c) of Table 4-1 ). You will also have to determine and include in your gross income any excess depreciation, discussed next.

You must include any excess depreciation in your gross income and add it to your car's adjusted basis for the first tax year in which you don’t use the car more than 50% in qualified business use. Use Form 4797, Sales of Business Property, to figure and report the excess depreciation in your gross income.

Excess depreciation is:

The amount of the depreciation deductions allowable for the car (including any section 179 deduction claimed and any special depreciation allowance claimed) for tax years in which you used the car more than 50% in qualified business use, minus

The amount of the depreciation deductions that would have been allowable for those years if you hadn’t used the car more than 50% in qualified business use for the year you placed it in service. This means the amount of depreciation figured using the straight line method.

In September 2019, you bought a car for $20,500 and placed it in service. You didn’t claim the section 179 deduction or the special depreciation allowance. You used the car exclusively in qualified business use for 2019, 2020, 2021, and 2022. For those years, you used the appropriate MACRS Depreciation Chart to figure depreciation deductions totaling $13,185 ($3,160 for 2019, $5,100 for 2020, $3,050 for 2021, and $1,875 for 2022) under the 200% DB method.

During 2023, you used the car 30% for business and 70% for personal purposes. Since you didn’t meet the more-than-50%-use test, you must switch from the 200% DB depreciation method to the straight line depreciation method for 2023, and include in gross income for 2023 your excess depreciation determined as follows.

In 2023, using Form 4797, you figure and report the $2,110 excess depreciation you must include in your gross income. Your adjusted basis in the car is also increased by $2,110. Your 2023 depreciation is $1,230 ($20,500 (unadjusted basis) × 30% (0.30) (business-use percentage) × 20% (0.20) (from column (c) of Table 4-1 on the line for Jan. 1–Sept. 30, 2019)). However, your depreciation deduction is limited to $563 ($1,875 x 30% (0.30) business use).

Leasing a Car

If you lease a car, truck, or van that you use in your business, you can use the standard mileage rate or actual expenses to figure your deductible expense. This section explains how to figure actual expenses for a leased car, truck, or van.

If you choose to use actual expenses, you can deduct the part of each lease payment that is for the use of the vehicle in your business. You can’t deduct any part of a lease payment that is for personal use of the vehicle, such as commuting.

You must spread any advance payments over the entire lease period. You can’t deduct any payments you make to buy a car, truck, or van even if the payments are called “lease payments.”

If you lease a car, truck, or van for 30 days or more, you may have to reduce your lease payment deduction by an “inclusion amount,” explained next.

Inclusion Amounts

If you lease a car, truck, or van that you use in your business for a lease term of 30 days or more, you may have to include an inclusion amount in your income for each tax year you lease the vehicle. To do this, you don’t add an amount to income. Instead, you reduce your deduction for your lease payment. (This reduction has an effect similar to the limit on the depreciation deduction you would have on the vehicle if you owned it.)

The inclusion amount is a percentage of part of the fair market value of the leased vehicle multiplied by the percentage of business and investment use of the vehicle for the tax year. It is prorated for the number of days of the lease term in the tax year.

The inclusion amount applies to each tax year that you lease the vehicle if the fair market value (defined next) when the lease began was more than the amounts shown in the following tables.

All vehicles are subject to a single inclusion amount threshold for passenger automobiles leased and put into service in 2023. You may have an inclusion amount for a passenger automobile if:

Passenger Automobiles (Including Trucks and Vans)

For years prior to 2018, see the inclusion tables below. You may have an inclusion amount for a passenger automobile if:

Cars (Except for Trucks and Vans)

Trucks and Vans

Fair market value is the price at which the property would change hands between a willing buyer and seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Sales of similar property around the same date may be helpful in figuring the fair market value of the property.

Figure the fair market value on the first day of the lease term. If the capitalized cost of a car is specified in the lease agreement, use that amount as the fair market value.

Inclusion amounts for tax years 2018–2023 are listed in Appendices A-1 through A-6 for passenger vehicles (including trucks and vans). If the fair market value of the vehicle is $100,000 or less, use the appropriate appendix (depending on the year you first placed the vehicle in service) to determine the inclusion amount. If the fair market value is more than $100,000, see the revenue procedure(s) identified in the footnote of that year’s appendix for the inclusion amount.

For each tax year during which you lease the car for business, determine your inclusion amount by following these three steps.

Locate the appendix that applies to you. To find the inclusion amount, do the following.

Find the line that includes the fair market value of the car on the first day of the lease term.

Go across the line to the column for the tax year in which the car is used under the lease to find the dollar amount. For the last tax year of the lease, use the dollar amount for the preceding year.

Prorate the dollar amount from (1b) for the number of days of the lease term included in the tax year.

Multiply the prorated amount from (2) by the percentage of business and investment use for the tax year. This is your inclusion amount.

On January 17, 2023, you leased a car for 3 years and placed it in service for use in your business. The car had a fair market value of $62,500 on the first day of the lease term. You use the car 75% for business and 25% for personal purposes during each year of the lease. Assuming you continue to use the car 75% for business, you use Appendix A-6 to arrive at the following inclusion amounts for each year of the lease. For the last tax year of the lease, 2026, you use the amount for the preceding year.

2024 is a leap year and includes an extra calendar day, February 29, 2024.

For each year of the lease that you deduct lease payments, you must reduce your deduction by the inclusion amount figured for that year.

If you lease a car for business use and, in a later year, change it to personal use, follow the rules explained earlier under Figuring the inclusion amount . For the tax year in which you stop using the car for business, use the dollar amount for the previous tax year. Prorate the dollar amount for the number of days in the lease term that fall within the tax year.

On August 16, 2022, you leased a car with a fair market value of $64,500 for 3 years. You used the car exclusively in your data processing business. On November 6, 2023, you closed your business and went to work for a company where you aren’t required to use a car for business. Using Appendix A-5 , you figured your inclusion amount for 2022 and 2023 as shown in the following table and reduced your deductions for lease payments by those amounts.

If you lease a car for personal use and, in a later year, change it to business use, you must determine the car's fair market value on the date of conversion. Then figure the inclusion amount using the rules explained earlier under Figuring the inclusion amount . Use the fair market value on the date of conversion.

In March 2021, you leased a truck for 4 years for personal use. On June 1, 2023, you started working as a self-employed advertising consultant and started using the leased truck for business purposes. Your records show that your business use for June 1 through December 31 was 60%. To figure your inclusion amount for 2023, you obtained an appraisal from an independent car leasing company that showed the fair market value of your 2021 truck on June 1, 2023, was $62,650. Using Appendix A-6 , you figured your inclusion amount for 2023 as shown in the following table.

For information on reporting inclusion amounts, employees should see Car rentals under Completing Forms 2106 in chapter 6. Sole proprietors should see the Instructions for Schedule C (Form 1040), and farmers should see the Instructions for Schedule F (Form 1040).

Disposition of a Car

If you dispose of your car, you may have a taxable gain or a deductible loss. The portion of any gain that is due to depreciation (including any section 179 deduction, clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), and special depreciation allowance) that you claimed on the car will be treated as ordinary income. However, you may not have to recognize a gain or loss if you dispose of the car because of a casualty or theft.

This section gives some general information about dispositions of cars. For information on how to report the disposition of your car, see Pub. 544.

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale.

For a casualty or theft, a gain results when you receive insurance or other reimbursement that is more than your adjusted basis in your car. If you then spend all of the proceeds to acquire replacement property (a new car or repairs to the old car) within a specified period of time, you don’t recognize any gain. Your basis in the replacement property is its cost minus any gain that isn’t recognized. See Pub. 547 for more information.

When you trade in an old car for a new one, the transaction is considered a like-kind exchange. Generally, no gain or loss is recognized. (For exceptions, see chapter 1 of Pub. 544.) In a trade-in situation, your basis in the new property is generally your adjusted basis in the old property plus any additional amount you pay. (See Unadjusted basis , earlier.)

If you used the standard mileage rate for the business use of your car, depreciation was included in that rate. The rate of depreciation that was allowed in the standard mileage rate is shown in the Rate of Depreciation Allowed in Standard Mileage Rate table, later. You must reduce your basis in your car (but not below zero) by the amount of this depreciation.

If your basis is reduced to zero (but not below zero) through the use of the standard mileage rate, and you continue to use your car for business, no adjustment (reduction) to the standard mileage rate is necessary. Use the full standard mileage rate (65.5 cents ($0.655) per mile from January 1–December 31 for 2023) for business miles driven.

Rate of Depreciation Allowed in Standard Mileage Rate

In 2018, you bought and placed in service a car for exclusive use in your business. The car cost $25,500. From 2018 through 2023, you used the standard mileage rate to figure your car expense deduction. You drove your car 14,100 miles in 2018, 16,300 miles in 2019, 15,600 miles in 2020, 16,700 miles in 2021, 15,100 miles in 2022, and 14,900 miles in 2023. The depreciation portion of your car expense deduction is figured as follows.

If you deduct actual car expenses and you dispose of your car before the end of the recovery period (years 2 through 5), you are allowed a reduced depreciation deduction in the year of disposition.

Use the depreciation tables in Pub. 946 to figure the reduced depreciation deduction for a car disposed of in 2023.

The depreciation amounts computed using the depreciation tables in Pub. 946 for years 2 through 5 that you own your car are for a full year’s depreciation. Years 1 and 6 apply the half-year or mid-quarter convention to the computation for you. If you dispose of the vehicle in years 2 through 5 and the half-year convention applies, then the full year’s depreciation amount must be divided by 2. If the mid-quarter convention applies, multiply the full year’s depreciation by the percentage from the following table for the quarter that you disposed of the car.

If the car is subject to the Depreciation Limits , discussed earlier, reduce (but do not increase) the computed depreciation to this amount. See Sale or Other Disposition Before the Recovery Period Ends in chapter 4 of Pub. 946 for more information.

5. Recordkeeping

If you deduct travel, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. This chapter discusses the records you need to keep to prove these expenses.

How To Prove Expenses

Table 5-1 is a summary of records you need to prove each expense discussed in this publication. You must be able to prove the elements listed across the top portion of the chart. You prove them by having the information and receipts (where needed) for the expenses listed in the first column.

You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You must generally prepare a written record for it to be considered adequate. This is because written evidence is more reliable than oral evidence alone. However, if you prepare a record on a computer, it is considered an adequate record.

What Are Adequate Records?

You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. You should also keep documentary evidence that, together with your record, will support each element of an expense.

You must generally have documentary evidence such as receipts, canceled checks, or bills, to support your expenses.

Documentary evidence isn’t needed if any of the following conditions apply.

You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. ( Accountable plans and per diem allowances are discussed in chapter 6.)

Your expense, other than lodging, is less than $75.

You have a transportation expense for which a receipt isn’t readily available.

Documentary evidence will ordinarily be considered adequate if it shows the amount, date, place, and essential character of the expense.

For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information.

The name and location of the hotel.

The dates you stayed there.

Separate amounts for charges such as lodging, meals, and telephone calls.

A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information.

The name and location of the restaurant.

The number of people served.

The date and amount of the expense.

A canceled check, together with a bill from the payee, ordinarily establishes the cost. However, a canceled check by itself doesn’t prove a business expense without other evidence to show that it was for a business purpose.

You don‘t have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner.

You don’t have to record amounts your employer pays directly for any ticket or other travel item. However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend.

You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. A timely kept record has more value than a statement prepared later when there is generally a lack of accurate recall.

You don’t need to write down the elements of every expense on the day of the expense. If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely kept record.

If you give your employer, client, or customer an expense account statement, it can also be considered a timely kept record. This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record.

You must generally provide a written statement of the business purpose of an expense. However, the degree of proof varies according to the circumstances in each case. If the business purpose of an expense is clear from the surrounding circumstances, then you don’t need to give a written explanation.

If you are a sales representative who calls on customers on an established sales route, you don’t have to give a written explanation of the business purpose for traveling that route. You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence.

You don’t need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense.

What if I Have Incomplete Records?

If you don’t have complete records to prove an element of an expense, then you must prove the element with:

Your own written or oral statement containing specific information about the element, and

Other supporting evidence that is sufficient to establish the element.

If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Documentary evidence can be receipts, paid bills, or similar evidence.

If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Invoices of deliveries establish when you used the car for business.

Table 5-1. How To Prove Certain Business Expenses

You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year.

You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. There is no other business use of the car, but you and your family use the car for personal purposes. You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year.

You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you can’t get a receipt. This applies if all the following are true.

You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records .

You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What if I Have Incomplete Records .

You have presented other evidence for the element that is the best proof possible under the circumstances.

If you can’t produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Reasons beyond your control include fire, flood, and other casualties.

Separating and Combining Expenses

This section explains when expenses must be kept separate and when expenses can be combined.

Each separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. You must record them separately in your records.

You can make one daily entry in your record for reasonable categories of expenses. Examples are taxi fares, telephone calls, or other incidental travel costs. Nonentertainment meals should be in a separate category. You can include tips for meal-related services with the costs of the meals.

Expenses of a similar nature occurring during the course of a single event are considered a single expense.

You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Minimal personal use, such as a stop for lunch on the way between two business stops, isn’t an interruption of business use.

You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. You can account for these using a single record of miles driven.

You don’t always have to record the name of each recipient of a gift. A general listing will be enough if it is evident that you aren’t trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients.

If you can prove the total cost of travel or entertainment but you can’t prove how much it costs for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. To do so, you must establish the number of persons who participated in the event.

If your return is examined, you may have to provide additional information to the IRS. This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed.

How Long To Keep Records and Receipts

You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. A return filed early is considered filed on the due date. For a more complete explanation of how long to keep records, see Pub. 583, Starting a Business and Keeping Records.

You must keep records of the business use of your car for each year of the recovery period. See More-than-50%-use test in chapter 4 under Depreciation Deduction.

Employees who give their records and documentation to their employers and are reimbursed for their expenses generally don’t have to keep copies of this information. However, you may have to prove your expenses if any of the following conditions apply.

You claim deductions for expenses that are more than reimbursements.

Your expenses are reimbursed under a nonaccountable plan.

Your employer doesn’t use adequate accounting procedures to verify expense accounts.

You are related to your employer as defined under Per Diem and Car Allowances in chapter 6.

Table 5-2 and Table 5-3 are examples of worksheets that can be used for tracking business expenses.

Table 5-2. Daily Business Mileage and Expense Log

Table 5-3. Weekly Traveling Expense Record

6. How To Report

This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. The chapter ends with illustrations of how to report travel, gift, and car expenses on Forms 2106.

Where To Report

This section provides general information on where to report the expenses discussed in this publication.

You must report your income and expenses on Schedule C (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. You don’t use Form 2106.

If you claim car or truck expenses, you must provide certain information on the use of your vehicle. You provide this information on Schedule C (Form 1040) or Form 4562.

If you file Schedule C (Form 1040):

Report your travel expenses, except meals, on line 24a;

Report your deductible non-entertainment-related meals (actual cost or standard meal allowance) on line 24b;

Report your gift expenses and transportation expenses, other than car expenses, on line 27a; and

Report your car expenses on line 9. Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization.

If you file Schedule F (Form 1040), do the following.

Report your car expenses on line 10. Attach Form 4562 and provide information on the use of your car in Part V of Form 4562.

Report all other business expenses discussed in this publication on line 32. You can only include 50% of your non-entertainment-related meals on that line.

If you are both self-employed and an employee, you must keep separate records for each business activity. Report your business expenses for self-employment on Schedule C (Form 1040), or Schedule F (Form 1040), as discussed earlier. Report your business expenses for your work as an employee on Form 2106, as discussed next.

If you are an employee, you must generally complete Form 2106 to deduct your travel and transportation expenses.

You are an employee deducting expenses attributable to your job.

You weren’t reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 aren’t considered reimbursements).

If you claim car expenses, you use the standard mileage rate.

For more information on how to report your expenses on Form 2106, see Completing Form 2106 , later.

If you didn’t receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the special rules discussed later don’t apply to you, don’t complete Form 2106.

If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040). Don’t complete Form 2106.

Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers.

If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. You can’t deduct personal expenses.

If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity.

For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. See Pub. 527, Residential Rental Property, for more information on the rental of real estate.

Vehicle Provided by Your Employer

If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. You can’t use the standard mileage rate.

Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Your employer must separately state the amount if 100% of the annual lease value was included in your income. If you are unsure of the amount included on your Form W-2, ask your employer.

You may be able to deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. On your 2023 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation; and box 14, Other.

To claim your expenses, complete Form 2106, Part II, Sections A and C. Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Complete the rest of the form.

If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Don’t enter this value on your Form 2106 because it isn’t deductible.

If you paid any actual costs (that your employer didn’t provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Examples of costs that you may have are gas, oil, and repairs. Complete Form 2106, Part II, Sections A and C. Enter your actual costs on line 23 of Section C and leave line 25 blank. Complete the rest of the form.

Reimbursements

This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication.

If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan.

This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. It also covers rules for independent contractors.

You aren’t reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. In this situation, you have no reimbursement or allowance arrangement, and you don’t have to read this section on reimbursements. Instead, see Completing Form 2106 , later, for information on completing your tax return.

A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Arrangements include per diem and car allowances.

A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging and M&IE when you are away from home on business. (The term “incidental expenses” is defined in chapter 1 under Standard Meal Allowance. ) A car allowance is an amount your employer gives you for the business use of your car.

Your employer should tell you what method of reimbursement is used and what records you must provide.

If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Reimbursements treated as paid under an accountable plan, as explained next, aren’t reported as pay. Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. See Pub. 15 (Circular E), Employer's Tax Guide, for information on employee pay.

Accountable Plans

To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules.

Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.

You must adequately account to your employer for these expenses within a reasonable period of time.

You must return any excess reimbursement or allowance within a reasonable period of time.

Adequate accounting and returning excess reimbursements are discussed later.

An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer.

The definition of reasonable period of time depends on the facts and circumstances of your situation. However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time.

You receive an advance within 30 days of the time you have an expense.

You adequately account for your expenses within 60 days after they were paid or incurred.

You return any excess reimbursement within 120 days after the expense was paid or incurred.

You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement.

If you meet the three rules for accountable plans, your employer shouldn’t include any reimbursements in your income in box 1 of your Form W-2. If your expenses equal your reimbursements, you don’t complete Form 2106. You have no deduction since your expenses and reimbursements are equal.

Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later).

If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. See Reasonable period of time , earlier, and Returning Excess Reimbursements , later.

You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which would be allowable as employee business expense deductions and some of which would not. The reimbursements you receive for the nondeductible expenses don’t meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan.

Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you aren’t away from home. The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan.

One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. See Per Diem and Car Allowances , later.

You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. This includes amounts you charged to your employer by credit card or other method. You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. You must pay back the amount of any reimbursement or other expense allowance for which you don’t adequately account or that is more than the amount for which you accounted.

Per Diem and Car Allowances

If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply.

Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business.

The allowance is similar in form to and not more than the federal rate (defined later).

You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time.

You aren’t related to your employer (as defined next). If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement.

You are related to your employer if:

Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant;

Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock; or

Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer.

The federal rate can be figured using any one of the following methods.

For per diem amounts:

The regular federal per diem rate.

The high-low rate.

For car expenses:

A fixed and variable rate (FAVR).

The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging and M&IE (or M&IE only) while they are traveling away from home in a particular area. The rates are different for different localities. Your employer should have these rates available. You can also find federal per diem rates at GSA.gov/travel/plan-book/per-diem-rates .

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day. Most major cities and many other localities qualify for higher rates. You can find this information at GSA.gov/travel/plan-book/per-diem-rates .

You receive an allowance only for M&IE when your employer does one of the following.

Provides you with lodging (furnishes it in kind).

Reimburses you, based on your receipts, for the actual cost of your lodging.

Pays the hotel, motel, etc., directly for your lodging.

Doesn’t have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck.

Figures the allowance on a basis similar to that used in figuring your compensation, such as number of hours worked or miles traveled.

This is a simplified method of figuring the federal per diem rate for travel within the continental United States. It eliminates the need to keep a current list of the per diem rates for each city.

Under the high-low method, the per diem amount for travel during January through September of 2023 is $297 (which includes $74 for M&IE) for certain high-cost locations. All other areas have a per diem amount of $204 (which includes $64 for M&IE). For more information, see Notice 2022-44, which can be found at IRS.gov/irb/2022-41_IRB#NOT-2022-44 .

Effective October 1, 2023, the per diem rate for certain high-cost locations increased to $309 (which includes $74 for M&IE). The rate for all other locations increased to $214 (which includes $64 for M&IE). For more information, see Notice 2023-68, which can be found at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , and Revenue Procedure 2019-48 at IRS.gov/irb/2019-51_IRB#REV-PROC-2019-48 .

The standard meal allowance is for a full 24-hour day of travel. If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. This rule also applies if your employer uses the regular federal per diem rate or the high-low rate.

You can use either of the following methods to figure the federal M&IE for that day.

For the day you depart, add 3 / 4 of the standard meal allowance amount for that day.

For the day you return, add 3 / 4 of the standard meal allowance amount for the preceding day.

Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a.m. of one day to 5 p.m. of the next day as being no more than the federal rate. This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate.

This is a set rate per mile that you can use to figure your deductible car expenses. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

This is an allowance your employer may use to reimburse your car expenses. Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc.) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc.). If your employer chooses to use this method, your employer will request the necessary records from you.

If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting.

Whether the allowance or your actual expenses were more than the federal rate.

If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2. You don’t need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance.

However, if your actual expenses are more than your allowance, you can complete Form 2106. If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. If you are using the standard meal allowance or the standard mileage rate, you don’t have to prove that amount.

In April, a member of a reserve component of the Armed Forces takes a 2-day business trip to Denver. The federal rate for Denver is $278 ($199 lodging + $79 M&IE) per day. As required by their employer's accountable plan, they account for the time (dates), place, and business purpose of the trip. Their employer reimburses them $278 a day ($556 total) for living expenses. Their living expenses in Denver aren’t more than $278 a day.

Their employer doesn’t include any of the reimbursement on their Form W-2 and they don’t deduct the expenses on their return.

In June, a fee-basis local government official takes a 2-day business trip to Boston. Their employer uses the high-low method to reimburse employees. Because Boston is a high-cost area, they are given an advance of $297 (which includes $74 for M&IE) a day ($594 total) for their lodging and M&IE. Their actual expenses totaled $700.

Since their $700 of expenses are more than their $594 advance, they include the excess expenses when they itemize their deductions. They complete Form 2106 (showing all of their expenses and reimbursements). They must also allocate their reimbursement between their meals and other expenses as discussed later under Completing Form 2106 .

A fee-basis state government official drives 10,000 miles during 2023 for business. Under their employer's accountable plan, they account for the time (dates), place, and business purpose of each trip. Their employer pays them a mileage allowance of 40 cents ($0.40) a mile.

Because their $6,550 expense figured under the standard mileage rate (10,000 miles x 65.5 cents ($0.655) per mile) is more than their $4,000 reimbursement (10,000 miles × 40 cents ($0.40)), they itemize their deductions to claim the excess expense. They complete Form 2106 (showing all their expenses and reimbursements) and enter $2,550 ($6,550 − $4,000) as an itemized deduction.

If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate under code L in box 12 of your Form W-2. This amount isn’t taxable. However, the excess allowance will be included in box 1 of your Form W-2. You must report this part of your allowance as if it were wage income.

If your actual expenses are less than or equal to the federal rate, you don’t complete Form 2106 or claim any of your expenses on your return.

However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. You must report on Form 2106 your reimbursements up to the federal rate (as shown under code L in box 12 of your Form W-2) and all your expenses. You should be able to prove these amounts to the IRS.

Sasha, a performing artist, lives and works in Austin. In July, the employer sent Sasha to Albuquerque for 4 days on business. The employer paid the hotel directly for Sasha’s lodging and reimbursed $80 a day ($320 total) for M&IE. Sasha’s actual meal expenses weren’t more than the federal rate for Albuquerque, which is $69 per day.

The employer included the $44 that was more than the federal rate (($80 − $69) × 4) in box 1 of Sasha’s Form W-2. The employer shows $276 ($69 a day × 4) under code L in box 12 of Form W-2. This amount isn’t included in income. Sasha doesn’t have to complete Form 2106; however, Sasha must include the $44 in gross income as wages (by reporting the total amount shown in box 1 of their Form W-2).

Another performing artist, Ari, also lives in Austin and works for the same employer as in Example 1 . In May, the employer sent Ari to San Diego for 4 days and paid the hotel directly for the hotel bill. The employer reimbursed Ari $75 a day for M&IE. The federal rate for San Diego is $74 a day.

Ari can prove that actual non-entertainment-related meal expenses totaled $380. The employer's accountable plan won’t pay more than $75 a day for travel to San Diego, so Ari doesn’t give the employer the records that prove that the amount actually spent was $380. However, Ari does account for the time (dates), place, and business purpose of the trip. This is Ari’s only business trip this year.

Ari was reimbursed $300 ($75 × 4 days), which is $4 more than the federal rate of $296 ($74 × 4 days). The employer includes the $4 as income on the employee’s Form W-2 in box 1. The employer also enters $296 under code L in box 12 of the employee’s Form W-2.

Ari completes Form 2106 to figure deductible expenses and enters the total of actual expenses for the year ($380) on Form 2106. Ari also enters the reimbursements that weren’t included in income ($296). Ari’s total deductible meals and beverages expense, before the 50% limit, is $96. Ari will include $48 as an itemized deduction.

Palmer, a fee-basis state government official, drives 10,000 miles during 2023 for business. Under the employer's accountable plan, Palmer gets reimbursed 70 cents ($0.70) a mile, which is more than the standard mileage rate. The total reimbursement is $7,000.

The employer must include the reimbursement amount up to the standard mileage rate, $6,550 (10,000 miles x 65.5 cents ($0.655) per mile), under code L in box 12 of the employee’s Form W-2. That amount isn’t taxable. The employer must also include $450 ($7,000 − $6,550) in box 1 of the employee's Form W-2. This is the reimbursement that is more than the standard mileage rate.

If the expenses are equal to or less than the standard mileage rate, Palmer wouldn’t complete Form 2106. If the expenses are more than the standard mileage rate, Palmer would complete Form 2106 and report total expenses and reimbursement (shown under code L in box 12 of their Form W-2). Palmer would then claim the excess expenses as an itemized deduction.

Returning Excess Reimbursements

Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Excess reimbursement means any amount for which you didn’t adequately account within a reasonable period of time. For example, if you received a travel advance and you didn’t spend all the money on business-related expenses or you don’t have proof of all your expenses, you have an excess reimbursement.

Adequate accounting and reasonable period of time were discussed earlier in this chapter.

You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time.

If you don’t adequately account for or don't return any excess advance within a reasonable period of time, the amount you don’t account for or return will be treated as having been paid under a nonaccountable plan (discussed later).

If you don’t prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproven amount of the travel advance within a reasonable period of time. If you don’t do this, the unproven amount will be considered paid under a nonaccountable plan (discussed later).

If your employer's accountable plan pays you an allowance that is higher than the federal rate, you don’t have to return the difference between the two rates for the period you can prove business-related travel expenses. However, the difference will be reported as wages on your Form W-2. This excess amount is considered paid under a nonaccountable plan (discussed later).

Your employer sends you on a 5-day business trip to Phoenix in March 2023 and gives you a $400 ($80 × 5 days) advance to cover your M&IE. The federal per diem for M&IE for Phoenix is $69. Your trip lasts only 3 days. Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you didn’t travel. For the 3 days you did travel, you don’t have to return the $33 difference between the allowance you received and the federal rate for Phoenix (($80 − $69) × 3 days). However, the $33 will be reported on your Form W-2 as wages.

Nonaccountable Plans

A nonaccountable plan is a reimbursement or expense allowance arrangement that doesn’t meet one or more of the three rules listed earlier under Accountable Plans .

In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan.

Excess reimbursements you fail to return to your employer.

Reimbursement of nondeductible expenses related to your employer's business. See Reimbursement of nondeductible expenses , earlier, under Accountable Plans.

If you aren’t sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer.

Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Your employer will report the total in box 1 of your Form W-2.

You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, or non-entertainment-related meals. Your meal and entertainment expenses will be subject to the 50% Limit discussed in chapter 2.

Your employer gives you $1,000 a month ($12,000 total for the year) for your business expenses. You don’t have to provide any proof of your expenses to your employer, and you can keep any funds that you don’t spend.

You are a performing artist and are being reimbursed under a nonaccountable plan. Your employer will include the $12,000 on your Form W-2 as if it were wages. If you want to deduct your business expenses, you must complete Form 2106 and itemize your deductions.

You are paid $2,000 a month by your employer. On days that you travel away from home on business, your employer designates $50 a day of your salary as paid to reimburse your travel expenses. Because your employer would pay your monthly salary whether or not you were traveling away from home, the arrangement is a nonaccountable plan. No part of the $50 a day designated by your employer is treated as paid under an accountable plan.

Rules for Independent Contractors and Clients

This section provides rules for independent contractors who incur expenses on behalf of a client or customer. The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers.

You are considered an independent contractor if you are self-employed and you perform services for a customer or client.

Accounting to Your Client

If you received a reimbursement or an allowance for travel, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. If you don’t account to your client for these expenses, you must include any reimbursements or allowances in income. You must keep adequate records of these expenses whether or not you account to your client for these expenses.

If you don’t separately account for and seek reimbursement for meal and entertainment expenses in connection with providing services for a client, you are subject to the 50% limit on those expenses. See 50% Limit in chapter 2.

As a self-employed person, you adequately account by reporting your actual expenses. You should follow the recordkeeping rules in chapter 5 .

For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter.

Required Records for Clients or Customers

If you are a client or customer, you generally don’t have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. However, you must keep records if:

You reimburse the contractor for entertainment expenses incurred on your behalf, and

The contractor adequately accounts to you for these expenses.

If the contractor adequately accounts to you for non-entertainment-related meal expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Use your records as proof for a deduction on your tax return. If non-entertainment-related meal expenses are accounted for separately, you are subject to the 50% limit on meals. If the contractor adequately accounts to you for reimbursed amounts, you don’t have to report the amounts on an information return.

If the contractor doesn’t adequately account to you for allowances or reimbursements of non-entertainment-related meal expenses, you don’t have to keep records of these items. You aren’t subject to the 50% limit on meals in this case. You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year.

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

IRS Notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Notice 2022-44, available at IRS.gov/irb/2022-41_IRB#NOT-2022-44 , lists the high-cost localities that are eligible for $297 (which includes $74 for meals and incidental expenses (M&IE)) per diem, effective October 1, 2022. For travel on or after October 1, 2022, all other localities within the continental United States (CONUS) are eligible for $204 (which includes $64 for M&IE) per diem under the high-low method.

Notice 2023-68, available at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , lists the high-cost localities that are eligible for $309 (which includes $74 for M&IE) per diem, effective October 1, 2023. For travel on or after October 1, 2023, the per diem for all other localities increased to $214 (which includes $64 for M&IE).

Regular federal per diem rates are published by the General Services Administration (GSA). Both tables include the separate rate for M&IE for each locality. The rates listed for FY2023 at GSA.gov/travel/plan-book/per-diem-rates are effective October 1, 2022, and those listed for FY2024 are effective October 1, 2023. The standard rate for all locations within CONUS not specifically listed for FY2023 is $157 ($98 for lodging and $59 for M&IE). For FY2024, this rate increases to $166 ($107 for lodging and $59 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally, October 1) through December 31. During this period, you may generally change to the new rates or finish out the year with the rates you had been using.

If you use the high-low substantiation method, when new rates become effective (generally, October 1), you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for the rest of the calendar year (through December 31). If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.

The new rates and localities for the high-low method are included each year in a notice that is generally published in mid to late September. You can find the notice in the weekly Internal Revenue Bulletin (IRB) at IRS.gov/IRB , or visit IRS.gov and enter “Special Per Diem Rates” in the search box.

New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates.

The new federal CONUS per diem rates are published each year, generally early in September. Go to GSA.gov/travel/plan-book/per-diem-rates .

Completing Form 2106

For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.

This section briefly describes how employees complete Forms 2106. Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.

Table 6-1. Reporting Travel, Nonentertainment Meal, Gift, and Car Expenses and Reimbursements

If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, column A.

If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. The information relates to the following items.

Date placed in service.

Mileage (total, business, commuting, and other personal mileage).

Percentage of business use.

After-work use.

Use of other vehicles.

Whether you have evidence to support the deduction.

Whether or not the evidence is written.

If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. In addition, on Part I, line 2, you can deduct parking fees and tolls that apply to the business use of the car. See Standard Mileage Rate in chapter 4 for information on using this rate.

If you claim a deduction based on actual car expenses, you must complete Form 2106, Part II, Section C. In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim.

If you are still using a car that is fully depreciated, continue to complete Section C. Since you have no depreciation deduction, enter zero on line 28. In this case, don’t complete Section D.

If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount , as described in chapter 4. If so, you can show your car expenses and any inclusion amount as follows.

Figure the inclusion amount without taking into account your business-use percentage for the tax year.

Report the inclusion amount from (1) on Form 2106, Part II, line 24b.

Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount figured in (1)).

Show your transportation expenses that didn’t involve overnight travel on Form 2106, line 2, column A. Also include on this line business expenses you have for parking fees and tolls. Don’t include expenses of operating your car or expenses of commuting between your home and work.

Show your other employee business expenses on Form 2106, lines 3 and 4, column A. Don’t include expenses for nonentertainment meals on those lines. Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications.

Show the full amount of your expenses for nonentertainment business-related meals on Form 2106, line 5, column B. Include meals while away from your tax home overnight and other business meals. Enter 50% of the line 8, column B, meal expenses on line 9, column B.

If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to hours of service limits in chapter 2), use 80% instead of 50% for meals while away from your tax home.

Enter on Form 2106, line 7, the amounts your employer (or third party) reimbursed you that weren’t reported to you in box 1 of your Form W-2. This includes any amount reported under code L in box 12 of Form W-2.

If you were reimbursed under an accountable plan and want to deduct excess expenses that weren’t reimbursed, you may have to allocate your reimbursement. This is necessary when your employer pays your reimbursement in the following manner.

Pays you a single amount that covers non-entertainment-related meals and/or entertainment, as well as other business expenses.

Doesn’t clearly identify how much is for deductible non-entertainment-related meals.

Your employer paid you an expense allowance of $12,000 this year under an accountable plan. The $12,000 payment consisted of $5,000 for airfare and $7,000 for non-entertainment-related meals, and car expenses. Your employer didn’t clearly show how much of the $7,000 was for the cost of deductible non-entertainment-related meals. You actually spent $14,000 during the year ($5,500 for airfare, $4,500 for non-entertainment-related meals, and $4,000 for car expenses).

Since the airfare allowance was clearly identified, you know that $5,000 of the payment goes in column A, line 7, of Form 2106. To allocate the remaining $7,000, you use the worksheet from the Instructions for Form 2106. Your completed worksheet follows.

Reimbursement Allocation Worksheet (Keep for your records.)

If you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later.

Your employee business expenses may be subject to either of the limits described next. They are figured in the following order on the specified form.

Certain non-entertainment-related meal expenses are subject to a 50% limit. Generally, entertainment expenses are nondeductible if paid or incurred after December 2017. If you are an employee, you figure this limit on line 9 of Form 2106. (See 50% Limit in chapter 2.)

Limitations on itemized deductions are suspended for tax years beginning after 2017 and before tax year January 2026, per section 68(g).

Special Rules

This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. For tax years beginning after 2017, they are the only taxpayers who can use Form 2106.

Armed Forces Reservists Traveling More Than 100 Miles From Home

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging and M&IE) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. See Per Diem and Car Allowances , earlier, for more information.

You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106. Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

You can’t deduct expenses of travel that doesn’t take you more than 100 miles from home as an adjustment to gross income.

Certain fee-basis officials can claim their employee business expenses on Form 2106.

Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction.

If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

Expenses of Certain Performing Artists

If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income. To qualify, you must meet all of the following requirements.

During the tax year, you perform services in the performing arts as an employee for at least two employers.

You receive at least $200 each from any two of these employers.

Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services.

Your adjusted gross income isn’t more than $16,000 before deducting these business expenses.

If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to your and your spouse's combined adjusted gross income.

If you meet all of the above requirements, you should first complete Form 2106. Then you include your performing-arts-related expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

If you don’t meet all of the above requirements, you don’t qualify to deduct your expenses as an adjustment to gross income.

If you are an employee with a physical or mental disability, your impairment-related work expenses aren’t subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. After you complete Form 2106, enter your impairment-related work expenses from Form 2106, line 10, on Schedule A (Form 1040), line 16, and identify the type and amount of this expense on the line next to line 16.

Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.

You are disabled if you have:

A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or

A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

You can deduct impairment-related expenses as business expenses if they are:

Necessary for you to do your work satisfactorily;

For goods and services not required or used, other than incidentally, in your personal activities; and

Not specifically covered under other income tax laws.

You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as business expenses.

You are deaf. You must use a sign language interpreter during meetings while you are at work. The interpreter's services are used only for your work. You can deduct your expenses for the interpreter as business expenses.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Go to IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

Go to IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

Go to IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/p4134.pdf .

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you first leased a passenger automobile (including a truck and van) in 2018 through 2023 for 30 days or more.

If any of these apply to you, use the appendix for the year you first leased the car. (See Leasing a Car in chapter 4.)

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Flight Denver - Seattle (DEN - SEA) $61+
Flight Phoenix - Seattle (PHX - SEA) $83+
Flight Ontario - Seattle (ONT - SEA) $95+
Fabhotel Royal Residency Lakdikapul $18+
Katriya Hotel & Towers $26+
The Altruist Business Hotel Hitech $33+
Flight Chicago - Hyderabad (ORD - HYD) $472+
Flight New York - Mumbai (JFK - BOM) $484+
Flight New York - New Delhi (JFK - DEL) $580+
Best Western Sapporo Odori Koen $28+
Smile Hotel Premium Sapporo Susukino $31+
Comfort Hotel Sapporo Susukino $33+
Flight Los Angeles - Tokyo (LAX - NRT) $632+
Flight San Francisco - Tokyo (SFO - NRT) $640+
Flight Los Angeles - Tokyo (LAX - HND) $738+
Royal Grove Waikiki $116+
Kuhio Banyan Club $121+
Pacific Marina Inn $135+
Flight Los Angeles - Honolulu (LAX - HNL) $217+
Flight Oakland - Honolulu (OAK - HNL) $237+
Flight Ontario - Honolulu (ONT - HNL) $248+
Super 8 by Wyndham Dallas Love Field Airport $53+
Dallas Love Field Inn $56+
Wyndham Garden Dallas North $64+
Flight Phoenix - Dallas (PHX - DFW) $41+
Flight Atlanta - Dallas (ATL - DFW) $53+
Flight Minneapolis - Dallas (MSP - DFW) $57+
OYO Hotel And Casino Las Vegas $27+
The STRAT Hotel, Casino & Tower $33+
Four Queens Hotel and Casino $43+
Silver Sevens Hotel & Casino $43+
Flight Los Angeles - Las Vegas (LAX - LAS) $24+
Flight Burbank - Las Vegas (BUR - LAS) $27+
Flight Dallas - Las Vegas (DFW - LAS) $51+
Flight Oakland - Las Vegas (OAK - LAS) $53+
Freehand Chicago $39+
Chicago Getaway Hostel $54+
Travelodge by Wyndham Downtown Chicago $105+
Flight Atlanta - Chicago (ATL - ORD) $43+
Flight Atlanta - Chicago (ATL - MDW) $51+
Flight Dallas - Chicago (DFW - ORD) $56+

San Francisco

Hi San Francisco Downtown Hostel $48+
The Mosser $74+
BEI San Francisco, Trademark Collection By Wyndham $123+
Flight Ontario - San Francisco (ONT - SFO) $46+
Flight San Diego - San Francisco (SAN - SFO) $48+
Flight Los Angeles - San Francisco (LAX - SFO) $65+

Washington, D.C.

Generator Hotel Washington DC $62+
Days Inn by Wyndham Washington DC/Connecticut Avenue $120+
Georgetown Residences by LuxUrban, Trademark Coll by Wyndham $149+
Citizenm Washington DC Noma $160+
Hotel Harrington $164+
Hyatt Place Washington DC/US Capitol $165+
Beacon Hotel & Corporate Quarters $171+
Motto by Hilton Washington DC City Center $172+
Arc Hotel Washington DC, Georgetown $178+
Morrison Clark Historic Inn $182+
Citizenm Washington Dc Capitol $186+
Henley Park Hotel $186+
Flight Atlanta - Baltimore (ATL - BWI) $51+
Flight Boston - Baltimore (BOS - BWI) $61+
Flight Dallas - Baltimore (DFW - BWI) $77+
Flight Houston - Baltimore (HOU - BWI) $80+
Flight Houston - Baltimore (IAH - BWI) $80+
Flight Chicago - Baltimore (ORD - BWI) $99+
Flight Boston - Washington, D.C. (BOS - DCA) $123+
Flight Los Angeles - Baltimore (LAX - BWI) $124+
Flight Houston - Washington, D.C. (HOU - DCA) $133+
Flight Dallas - Washington, D.C. (DFW - DCA) $138+
Flight Minneapolis - Washington, D.C. (MSP - DCA) $138+
Flight Boston - Washington, D.C. (BOS - IAD) $149+
Hotel Boutique Casa Mallorca $68+
Suites Malecon Cancun $69+
Avani Cancún Airport Hotel $81+
Flight Chicago - Cancún (ORD - CUN) $180+
Flight Fort Lauderdale - Cancún (FLL - CUN) $181+
Flight Houston - Cancún (HOU - CUN) $181+

United States

Flight Newark - Miami (EWR - MIA) $56+
Flight Newark - Fort Lauderdale (EWR - FLL) $68+
Kauai Palms Hotel $189+
Tip Top Motel $194+
Kauai Beach Villas $227+
Flight Los Angeles - Hawaii (LAX - USHI) $213+
Flight San Francisco - Hawaii (SFO - USHI) $257+
Flight Ontario - Hawaii (ONT - USHI) $260+
Super 8 by Wyndham San Diego Hotel Circle $88+
California Suites Hotel $95+
Best Western Seven Seas $105+
Flight Phoenix - San Diego (PHX - SAN) $45+
Flight San Francisco - San Diego (SFO - SAN) $48+
Flight San Jose - San Diego (SJC - SAN) $57+
Shared Living Not A Hotel $38+
Super 8 by Wyndham Phoenix West $53+
Rodeway Inn Phoenix North I-17 $56+
Flight Dallas - Phoenix (DFW - PHX) $47+
Flight Los Angeles - Phoenix (LAX - PHX) $55+
Flight Ontario - Phoenix (ONT - PHX) $58+

Los Angeles

Boutique Hostel $34+
Freehand Los Angeles $40+
City Center Hotel $104+
Four Points by Sheraton Los Angeles International Airport $108+
Rotex Western Inn $108+
La Quinta Inn & Suites LAX $114+
USC Hotel $134+
Flight San Francisco - Los Angeles (SFO - LAX) $48+
Flight Phoenix - Los Angeles (PHX - LAX) $55+
Flight Oakland - Los Angeles (OAK - LAX) $58+
Flight Dallas - Los Angeles (DFW - LAX) $69+
Flight Denver - Los Angeles (DEN - LAX) $86+
Flight Houston - Los Angeles (HOU - LAX) $95+
Flight Houston - Los Angeles (IAH - LAX) $95+
Selina Gold Dust $59+
La Quinta Inn by Wyndham Miami Airport North $77+
Motel 6 Miami. Fl $78+
Miami Gardens Inn & Suites $81+
Days Inn by Wyndham Miami International Airport $91+
La Quinta Inn & Suites by Wyndham Miami Airport East $92+
The Palms Inn & Suites Miami, Kendall, Fl $108+
Holiday Inn Miami West - Airport Area $108+
Holiday Inn Express & Suites Miami-Kendall $111+
Radisson Red Miami Airport $113+
Courtyard by Marriott Miami West/FL Turnpike $118+
Flight Baltimore - Miami (BWI - MIA) $43+
Flight Philadelphia - Miami (PHL - MIA) $47+
Flight Atlanta - Miami (ATL - MIA) $50+
Flight Chicago - Miami (ORD - MIA) $51+
Flight Raleigh - Miami (RDU - MIA) $67+
Flight Dallas - Miami (DFW - MIA) $69+
Flight Charlotte - Miami (CLT - MIA) $72+
Flight Houston - Miami (HOU - MIA) $79+
Flight Houston - Miami (IAH - MIA) $79+
Flight New York - Miami (LGA - MIA) $88+
Hometowne Studios by Red Roof Denver - Glendale/Cherry Creek $59+
Super 8 by Wyndham Denver Stapleton $78+
Microtel Inn & Suites by Wyndham Denver Airport $97+
Baymont by Wyndham Denver International Airport $101+
Days Inn & Suites by Wyndham Denver International Airport $103+
Quality Inn & Suites Denver International Airport $103+
Hyatt Place Pena Station Denver Airport $104+
Flight Minneapolis - Denver (MSP - DEN) $38+
Flight Dallas - Denver (DFW - DEN) $58+
Flight Chicago - Denver (ORD - DEN) $67+
Flight Houston - Denver (HOU - DEN) $68+
Flight Houston - Denver (IAH - DEN) $68+
Flight Seattle - Denver (SEA - DEN) $68+
Flight Los Angeles - Denver (LAX - DEN) $77+
Hi Boston - Hostel $65+
Found Hotel Boston Common $97+
Ramada by Wyndham Boston $159+
Flight Baltimore - Boston (BWI - BOS) $61+
Flight Newark - Boston (EWR - BOS) $70+
Flight Orlando - Boston (MCO - BOS) $73+
Ramada Plaza by Wyndham Atlanta Airport $65+
La Quinta Inn & Suites by Wyndham Atlanta Airport North $98+
Sonesta Select Atlanta Cumberland Galleria $100+
Flight Orlando - Atlanta (MCO - ATL) $38+
Flight Miami - Atlanta (MIA - ATL) $42+
Flight Houston - Atlanta (HOU - ATL) $43+
Generator Madrid $33+
C&h Aravaca Garden $40+
Toc Hostel And Suites Madrid $46+
Flight Newark - Barcelona (EWR - BCN) $349+
Flight New York - Madrid (JFK - MAD) $391+
Rodeway Inn Fairgrounds-Casino $64+
Tampa Inn - Near Busch Gardens $68+
Econo Lodge Airport at RJ Stadium $69+
Flight Baltimore - Florida (BWI - USFL) $43+
Flight Philadelphia - Florida (PHL - USFL) $47+
Flight Newark - Florida (EWR - USFL) $56+
Flight Atlanta - Tampa (ATL - TPA) $38+
Flight Raleigh - Tampa (RDU - TPA) $48+
Flight Philadelphia - Tampa (PHL - TPA) $55+

New Orleans

Ramada by Wyndham New Orleans $69+
Wyndham Garden Hotel Baronne Plaza $94+
Hampton Inn & Suites New Orleans Canal St. French Quarter $100+
Flight Atlanta - New Orleans (ATL - MSY) $47+
Flight Dallas - New Orleans (DFW - MSY) $52+
Flight Orlando - New Orleans (MCO - MSY) $59+

Frequently asked questions about KAYAK

How do i find travel deals on kayak.

Simply use one of our travel search engines to scan for prices gathered from hundreds of travel sites. KAYAK’s search results pages have loads of filter options to help you find deals, discover exactly what you’re looking for and make booking seamless. Plus, there’s no extra fee from KAYAK.

How can I use KAYAK to manage my travel bookings?

KAYAK Trips creates a travel itinerary for you that will give you flight status alerts, can be shared with friends and more. Simply forward your booking confirmations to [email protected] or use the KAYAK app and sync your email account to keep all your travel plans organized in one app, even if you didn’t book with KAYAK. You can share your holiday plans with friends and family and also check out your travel stats for past vacations, like how far you’ve traveled, your most popular cities and how many times you’ve traveled around the world. Even if you don’t have signal, don’t worry, as you can access Trips to check out your itineraries whilst on the road. Your data is safe and secure with us and you won’t have to re-enter credit card info when booking future trips. If you want to make changes or cancel bookings, then you should contact the travel provider, which is provided on the booking confirmation.

What makes KAYAK a great travel app?

On the KAYAK app for iOS and Android you’ll find all the great travel offers found on the website and much more. There are special mobile rates and app only deals that allow you to save even more money. Plus, you can get notifications straight to your phone letting you know when prices for your next trip have dropped. But the KAYAK app is much more than just a travel app. Use the Trips function to manage your travel itinerary and get up to date status alerts on flights, check-in changes and to store your boarding pass. Even if you’re in the middle of nowhere on your travels, you can still access your travel notes via Trips, as no internet connection is required.

What are KAYAK Price Alerts?

Instead of manually checking back in on the price of your next flight or stay, let KAYAK do the hard work for you with KAYAK Price Alerts. Once you’ve saved your search, our data will determine how the price will rise or fluctuate over the coming days. You’ll then get a push notification letting you know when’s the perfect time to book.

Search cheap flights with KAYAK. Search for the cheapest airline tickets for all the top airlines around the world and the top international flight routes . KAYAK searches hundreds of travel sites to help you find cheap airfare and book a flight that suits you best. Since KAYAK searches many plane ticket sites at once, you can find cheap tickets from cheap airlines and for trains and buses quickly.

KAYAK also helps you find the right hotels for your needs.

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8 Plane Habits That Really Annoy Your Flight Attendants — and the Travel Accessories That Solve Them

These travel accessories ensure you’re not “that” passenger.

We independently evaluate all recommended products and services. If you click on links we provide, we may receive compensation. Learn more .

Travel + Leisure / Marcus Millan

Flight attendants play an important role in ensuring the safety, security, and comfort of all airline passengers. Between preparing the cabin for takeoff and liaising important updates with the pilot and passengers, they serve as emergency responders in the air. Above all, flight attendants warrant your consideration and respect before, during, and after takeoff.

At Travel + Leisure , we aim to offer travel guides , inspiration, and tips to guarantee the safety and comfort of travel professionals, such as airline crew members, who work tirelessly to ensure our comfort. In fact, one of our contributors delved into the minds of flight attendants to compile a list of what passengers do that annoy flight attendants, and ever since, I’ve been dedicated to finding solutions for these easily avoidable flying faux pas.

I’ve gathered a comprehensive list of accessories that you should consider adding to your travel bag that address common annoyances. Below, you’ll discover why you should bring a reusable water bottle onboard and a legroom hack that’ll keep you from inconveniencing others. And the best part? All of these items can be found at Amazon starting at just $11.

Don’t: Ask for Water Immediately After Boarding

Do: Bring a Reusable Water Bottle

Hydro Flask Stainless Steel Water Bottle

One flight attendant told Travel & Leisure how frustrating it can be when passengers request water upon boarding, not realizing that they “only have a few minutes to get everyone seated and buckled up so that we can close the boarding door." If you anticipate being thirsty as soon as you sit, consider bringing a reusable water bottle like this insulated Hydro Flask one. The water bottle is a stellar choice for travel since it features a leak-proof flex cap and double-wall vacuum insulation, which means it’ll keep liquids hot or cold for hours.

Don’t: Stretch in the Middle of the Isle

Do: Get an Airplane Footrest

Basic Concepts Airplane Foot Hammock

A flight attendant expressed how frustrating it can be when people stretch their legs in the aisle. And we get it: Being crammed on a plane is far from the ideal way to start any trip. But there’s a solution to get more leg room without upgrading your seat: the Basic Concepts Portable Foot Hammock at Amazon. The footrest comes with an adjustable strap that can be wrapped around the seat tray in front of you for quick assembly. In fact, one frequent flier gushed that “they have no idea how I managed to travel without these in the past.” They continued, writing, “I usually have swelling when I fly, and this [footrest] helped alleviate any discomfort and allowed more space for my legs."

Don’t: Demand Snacks or Food After Service is Complete

Do: Pack a Snack

KIND Minis Dark Chocolate Nuts and Sea Salt Caramel Pack

If you sleep through snack time or refuse meal service, you might not be able to get food later. Rather than go hungry, opt to pack a few extra snacks, like these mini KIND granola bars that are studded with nuts and won’t take up too much space in your bag.

Don’t: Ask for Headphones

Do: Bring a Bluetooth Connector

Isobel Store Bluetooth Transmitter Receiver

As important as in-flight entertainment is to a comfortable flight, it is not a prerequisite for a safe one. And with more people carrying cord-free Bluetooth headphones to watch movies during the flight, it’s a smart idea to bring a Bluetooth connector. To pair the two devices, simply power them both on and pair them to connect. It’s that easy. This device is also rechargeable and can hold up to 10 hours of playtime.

Don’t: Ask for a Pillow or Blanket

Do: Pack Travel-sized Versions of Your Own

Pavila 2-in-1 Travel Pillow Blanket

We promise you’ll become the most popular passenger if you take the time to properly prepare for your flight. This includes bringing your own pillow and blanket. Opt for this innovative two-in-one pillow and blanket set that comes with a compact pillow and ultra soft blanket. When neatly packed, it measures in at just 11 inches by 12 inches and comes with a convenient strap that effortlessly attaches to your suitcase.

Don’t: Put Your Backpack in an Overhead Bin

Do: Get a Compact Backpack or Underseat Carry-on

Matein Large Travel Backpack

Overhead bin space is precious and designated for larger carry-on suitcases and duffels — not backpacks. If you’re struggling to fit your backpack underneath your seat, take that as a sign that it’s time for an upgrade. Opt instead for this $32 backpack that I refuse to travel without . It’s equipped with plenty of spacious compartments, is easy to carry, and features proactive padding for personal belongings, all while remaining compact enough to tuck under your seat.

Amazon Basics Underseat Carry-on

Another great lightweight option that fits under your seat is this Amazon basics carry-on bag. This soft-side rolling carry-on is specifically designed to fit under airplane seats, making it an excellent option for business travel, short weekends, and more. At roughly 13.4 inches by 9.5 inches by 14 inches, this carry-on bag is designed to hold plenty of items, yet remains compact enough to slide under the seat.

Don’t: Ask Your Flight Attendant to Help with a Bag That's Clearly Too Heavy

Do: Get a Lightweight Carry-on Instead

Travelers Club Chicago Hardside Spinner 20-inch Carry-on

Flight attendants don’t get paid until the aircraft takes off , so if they get injured during the boarding process they are not eligible for workers’ compensation. It’s important to pack a bag that you can lift yourself, and that begins with a lightweight carry-on. Claiming the highly coveted spot as one of Amazon’s best-selling carry-on suitcases , this under-$50 suitcase weighs less than 6 pounds and is a mere 20 inches in size, so it’s easy to lift. In addition to its convenient size, this suitcase boasts an organized, lined interior with multiple pockets, leaving plenty of space for your personal belongings.

Don’t: File or Clip Your Toenails During Your Flight

Do: Wear Compression Socks to Avoid Temptation and Relieve Tension

Charmking Compression Socks

Even though we have the utmost trust in our readers to know that you would never clip your toenails on a flight, I’ll use any opportunity to gush over how much compression socks make long travel days more comfortable. Wearing a pair of compression socks will not only wade off any temptation to clip or file your nails mid-flight, but the socks will also relieve tension by stimulating circulation in your legs and feet to reduce swelling in the air. These socks come in a convenient pack of three and are available in a plethora of colors including black , nude , and white .

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The Best Room at... Westin Palace Milan

General Manager Alessandra Pagano tells us why the Westin Palace Milan maintains an unrivaled reputation as one of the best luxury hotels in all of Milan.

a building with a sign and plants in front of it

Every item on this page was chosen by a Town & Country editor. We may earn commission on some of the items you choose to buy.

Modern glamour meets classic style in the heart of Milan at The Westin Palace. The lively city is made livelier with afternoons spent on the sun soaked rooftop and evenings in one of the hotels bustling bars or restaurants. Overlooking the Piazza della Republica and proximal to some of Milan's shopping districts The Westin Palace, what more is there to amóre? Here, General Manager Alessandra Pagano tells us why the Westin Palace Milan maintains an unrivaled reputation as one of the best luxury hotels in all of Milan:

The signature room at the Westin Palace Milan is the Presidential Suite. Tell me what makes this special?

The brand-new Presidential Suite, presented last Spring (June ’23), boosts a panoramic view from the eighth and ninth floors and has been completely renovated by the Reveria design studio.

With its entirely made-to-measure and all-Italian design, it is the perfect accommodation to experience Milan, the capital of design and fashion, at its best. The suite welcomes guests with the comforts and services that made the hotel renowned, keeping at the same time the quiet of a true private residence.

With this latest major renovation, The Westin Palace Milan is now a completely refurbished hotel, both in all the rooms and public areas, with a contemporary, urban and light-colored design style that has enhanced the harmony between interior and exterior.

The suite covers a 200 square meters area extended on two levels, between the eighth and ninth floors. The 150-square-meter outdoor terrace, designed to be a truly living space, is equipped with everything to enjoy the outdoors, with a kitchen, dining table, outdoor furniture by Roda and a Minipool Seaside, surrounded by lush walls of greenery landscaped by Frassinago Gardens and Landscapes. It also covers the entire eighth floor, for a total area of 700 square meters. The spacious kitchenette on the inside also makes the suite the perfect location for corporate events or private celebrations. Fabrics and materials, such as the green marble inserts in the living room that recall the vegetation of the terrace, are designed to enhance the natural harmony between indoors and outdoors, in a continuous interplay between the inside and outside.

What is the starting rate for the suite, and what kind of guest packages can you build around it?

This kind of suite generally starts from 6000 euros. The service offered is highly bespoke and personalized: there is a chef available for private and "delivery" lunches and dinners, also on the beautiful green and equipped private terrace, the en-suite spa with exclusive Turkish bath overlooking the Milanese skyline and many other services offered exclusively for suite guests, that make the suites sought after by the most demanding customers.

The Westin Palace Milan has been granted many prestigious recognitions, such as Forbes Travel Guide 2023, Green Key Certification, Elite Traveler Top Hotel Suites in the World. What do these distinctions mean to you and your guests?

These recognitions surely hold immense significance for the hotel and our valued guests. Each distinction reflects the dedication and commitment of our entire team to delivering exceptional hospitality and service. For us, it is a testament to the high standards we uphold in providing a luxurious and environmentally conscious experience, ensuring that our guests consistently receive an unparalleled stay at The Westin Palace Milan.

What is one feature that you think first time visitors will find surprising?

What immediately catches the guests' gaze is the aesthetics: a contemporary design and elements of classic appeal coexist in a perfect harmony of shapes and colors in the collection of 231 rooms and suites.

The hotel offers numerous green corners, among which the PanEVO Terrace and the 8th Floor Rooftop Terrace, ideal for an escape from the chaos of the city with an incredible view from the top.

The restyling has brought out the beauty of the hotel's classic architecture, combined with an essential and contemporary design. The inspiration for the design came from the mix of different souls of the Westin Palace: the Mid-Century charm, the period from which the building was rebuilt after the war, the classic grandeur of the Empire Style and the biophilic Westin soul designed to bring back guest to nature. For this purpose, the facade, clad in Egyptian granite in the 1990s is now enriched by a frame of luxuriant plants. The natural elements welcome guests and accompany them inside, where a 360° vertical garden of stabilized plants forms the backdrop for a new comfortable lounge area for guests.

The Westin Palace Milan is located in the beating heart of Milan, known for its rich cultural and innovative features. What sights, shops and restaurants should visitors check out during their visit?

The Westin Palace Milan is strategically located in the center of the city, few steps away from the Porta Nuova district, a new and modern district known for its contemporary architecture and vibrant urban atmosphere, characterized by sleek skyscrapers, green spaces and cultural facilities.

The district features iconic buildings such as the Unicredit Tower, which is one of the tallest skyscrapers in Italy, as well as Bosco Verticale (Vertical Forest), a pair of residential towers covered in vegetation, contributing to the city's greenery, whose aesthetic and function is also reflected in the hotel’s facade design. Regarding shopping and entertainment, the visitors can have a marvelous walk across the charming street of Brera and Montenapoleone district, worldwide renowned as one of the most exclusive and high-end fashion districts, synonymous with luxury shopping, haute couture and designer brands.

The architecture of the buildings often reflects a sophisticated and elegant style, adding to the overall allure of the district. Aside from fashion boutiques, Montenapoleone also boasts upscale cafes, fine dining restaurants and art galleries, with a chic and cosmopolitan atmosphere.

The hotel itself has a variety of dining options to choose from, whether it be a quick drink or a delicious dinner. Tell us more about what guests can expect when choosing their experience.

Certainly, what the guest will find at our hotel is Italian culinary excellence. Great attention is devoted to high-quality raw materials and seasonal products, with a menu that changes on what nature offers. Local and Italian ingredients allow us to enhance traditional recipes and make them the protagonists of our culinary offerings.

On this matter the hotel restaurant, PanEVO, offers traditional and regional cuisine in an intimate and refined setting. Here guests can experience the pleasure of enjoying homemade bread and a large selection of olive oil together with Mediterranean dishes enriched with a Lombard and contemporary touch. Light and fresh, the flavors are carefully balanced by the Executive Chef Moris La Greca, a passionate lover of the seasonality of ingredients and how this determines the possible combinations of flavors. With the advent of spring and summer, the PanEVO moves outside to animate the PanEVO Terrace, a natural border from the frenetic energy of Milan.

Crossing the hall, you can reach The Lounge Bar, which is the beating heart of the hotel, a meeting place par excellence open to the Milanese and travelers. Thanks to its private lounge atmosphere characterized by an intense teal color, the bar is the perfect setting both for business meetings during the day and for an excellent cocktail in the evening. In the private area inspired by the "cabinet de curiositè," we find a "menagerie des animaux disparu" themed wallpaper (the collection of extinct animals) which celebrates the diversity of nature in all its forms. The list of cocktails from our expert bartenders is inspired by these rare and fantastical species, featuring a selection of craft beverages that are both bold and refreshing to the senses. These drinks take guests on a journey of the imagination to distant, timeless destinations and wild exotic lands.

The Lounge Bar also offers a cycle of evenings, on a monthly basis, in collaboration with exceptional partners in the gastronomic and musical sector: the Super Lounge events, with which the bar opens up to the city and proposes itself as the Milanese square of live music, accompanied by the authentic cuisine of the Executive Chef Moris La Greca and the signature crafted cocktails of the new drink menu.

Dania Lucero Ortiz is Town & Country’s Fashion and Accessories Director, where she writes about style and jewelry.

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Here's when you need (and don't need) a passport to cruise.

It's the type of sailing – closed-loop or open-loop – that largely determines whether or not you need a passport to cruise.

Do You Need a Passport for a Cruise?

Passports on a map showing cruise lanes.

Getty Images

A passport isn't always required for cruising.

To determine whether or not you need a passport to cruise, you first need to figure out if the itinerary is closed-loop or open-loop (also known as open-jaw).

Closed-loop cruise: A closed-loop cruise typically doesn't require a passport since it begins and ends in the same U.S. port (though there are some exceptions to this rule).

Example: Royal Caribbean International 's seven-night Western Caribbean & Perfect Day cruise stops in several countries – the Bahamas, Jamaica, Haiti and Grand Cayman – but the itinerary is considered closed-loop because it starts and ends in Fort Lauderdale, Florida.

Open-loop cruise: An open-loop cruise begins in one U.S. port and ends in a different U.S. port.

Example: Carnival Cruise Line 's 16-day Panama Canal from Seattle itinerary is not considered closed-loop because it departs from Seattle and completes its journey in New Orleans.

All of the above regulations have been determined by the Western Hemisphere Travel Initiative: a plan by the departments of State and Homeland Security that determines which documents are acceptable for proving identity and citizenship when entering the United States.

Where to cruise without a passport

There are several destinations where you can cruise without a passport on a closed-loop sailing. They include the following:

The Bahamas

When looking at cruises to these locations, be mindful of the home ports. The Bahamas, Mexico, Bermuda, the Caribbean and Canada are all foreign ports, which means they only qualify for the passport exception if they are a stop along your cruise itinerary . If the cruise originates in any of these countries, it is likely you will need a passport.

Since Alaska, Hawaii and New England are all U.S. destinations, any closed-loop routes departing from these locations will not require a passport. However, keep in mind that it can be hard to find closed-loop cruises originating in Hawaii or Alaska.

To find closed-loop itineraries for a Hawaiian voyage or Alaskan cruise , try searching for sailings departing from major cities on the West Coast, like Seattle or Los Angeles . By contrast, quite a few closed-loop cruises leave from New England ports, but they are often marketed as Canadian cruises.

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When you need a passport for closed-loop cruises

Some cruise itineraries include foreign ports that require a passport for disembarkation. This is most commonly an issue for travelers on a closed-loop Caribbean cruise. Barbados , Guadeloupe , Haiti, Martinique , St. Barts , and Trinidad and Tobago all require U.S. citizens to present a valid passport to disembark and enter the country, despite WHTI regulations not requiring a passport for these destinations. Labadee, Royal Caribbean's private island , is an exception and does not require a passport despite its location in Haiti.

If your itinerary includes a country requiring a U.S. passport, your cruise line will require you to have the passport at check-in. Note that your passport must not expire within six months of your arrival in a foreign country or else it won't be considered valid for international travel.

Read: The Easiest Way to Renew Your Passport

Acceptable forms of ID

All travelers – U.S. citizens and foreign nationals alike – must present documents that show identity and citizenship when entering the United States. A U.S. passport can show both. If you don't have one or don't want to bring one, be aware that you may need to present more than one document.

U.S. citizens 16 and older

If you're a U.S. citizen age 16 or older sailing on a closed-loop cruise without your passport, you will need a government-issued photo ID like a driver's license. In addition, you must present a document that proves your U.S. citizenship. These include:

Passport card
State-issued enhanced driver's license (EDL)
Government-issued birth certificate
Trusted Traveler Program card (NEXUS, SENTRI or FAST)
American Indian Card (Form I-872) or Enhanced Tribal ID Card

The Trusted Traveler Programs are risk-based programs to facilitate the entry of travelers who have been vetted and preapproved. Most of these programs will provide you with a machine-readable card that allows you to pass through border checkpoints quickly. Keep in mind, some of these IDs are only available to travelers 16 and older.

Read: TSA Precheck vs. Global Entry

U.S. citizens younger than 16

U.S. citizens younger than 16 are only required to present proof of citizenship, such as one of the following documents:

Original, notarized or certified copy of their government-issued birth certificate
Consular Report of Birth Abroad issued by U.S. Department of State
Certificate of Naturalization issued by U.S. Citizenship and Immigration Services

Read: How to Get a Passport for Kids

Non-U.S. citizens

If you are a lawful permanent resident (or LPR) of the United States, you are required to present a permanent resident card or other valid evidence of permanent residence status.

Non-U.S. citizens, with the exception of Canadians and Mexicans, are not subject to passport exceptions, so a valid passport will need to be provided. Canadian citizens can present a valid passport, Enhanced Driver's License or Trusted Traveler Program card. Mexican citizens must present a passport with a visa or a Border Crossing Card.

Unacceptable forms of ID

While most common forms of identification are accepted, there are a few exceptions. U.S. military identification cards and U.S. Merchant Mariner documents are valid forms of identification, but only when traveling on official orders or in conjunction with official maritime business, so it is unlikely they will be accepted when traveling on a cruise.

Here are some other documents that will not be accepted as proof of citizenship:

Voter registration cards
Social Security cards
Baptismal papers
Hospital certificates of birth (for anyone older than a newborn)

It is important to note that many of the permitted forms of identification, such as a passport card or EDL, are only accepted at land and sea border crossings. Unforeseen circumstances, such as a medical air evacuation, may cause you to return to the U.S. by air travel. In this case, these documents won't be accepted when you try to reenter at the border crossing.

To avoid extra delays in your return to the U.S. following unforeseen travel complications, the Department of State recommends that everyone taking a cruise from the United States carry a valid passport book in case of emergency.

Why Trust U.S. News Travel

Erin Vasta has traveled extensively to international destinations, gaining a deep knowledge of travel regulations in the process. Her expertise in this area has saved her family and friends from unnecessary travel delays and ensured stress-free trips through border security in nearly 15 countries. To write this article, Vasta used her international travel experience and research skills.

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What to Do if Your Flight Was Canceled or Delayed

S torms across much of the eastern half of the United States are threatening to upend Thanksgiving travel during some of the busiest travel days of the year. Unfortunately, this isn't a one-off occurrence: whether it be a storm, a mechanical issue, or lack of staff, there's always a risk that a flight could be delayed or canceled. If you happen to find yourself stuck in transit with a flight that has been canceled or delayed by your airline, here's what to do.

First, you have a right to compensation or being rebooked on a new flight

In 2022, the U.S. Department of Transportation (DOT) launched a new Aviation Consumer Protection website to help travelers track down what kind of refunds or compensation their airline should provide when there is a cancellation or delay (which includes a table of compensations broken down by airline )

Airlines aren't required to compensate passengers when flights are delayed or canceled due to problems deemed beyond the company's control, like bad weather. They also aren't required to provide a refund when the passenger initiates the cancellation or flight change.

But a refund is required by U.S. law when the airline cancels, delays, or alters a flight, or passengers are involuntarily bumped from a flight that is oversold or due to issues originating from the airline, such as operational or staffing problems.

Additionally, after the federal government began cracking down on airlines this year, all of the major U.S. airlines vowed to provide meal vouchers for delays of more than three hours and to provide transfers and hotel stays to passengers affected by an overnight cancellation. They have all also agreed to rebook travelers on an alternate flight at no added cost due to a delay or cancellation and most will also rebook on a partner airline.

How to get rebooked on a different flight

If you want to continue with your travel plans, you will need to get rebooked on a different flight (unless your flight is delayed, not canceled, and you have decided to stick with it). In this case:

Use your airline's app to select a new flight

If you have downloaded your airline's app and have your flight information linked to your account, you may not need to deal with an actual human in the event of a flight delay or cancellation. As soon as your airline knows your flight will be delayed or canceled, they will send you an update within their dedicated app. Whether it's delayed or canceled, they should give you the option to rebook on a different flight directly within the app (if they haven't automatically placed you on a different flight). In this case, it pays to act quickly-after all, you have a whole plane full of travelers in the same situation.

If your flight is simply delayed and you're not at risk of missing a connection, you might opt to stick with your current itinerary. In this scenario, you don't have to do anything but it's helpful to know if your flight is at risk of further delays. To do this, look up where your plane is coming from and then use an app like FlightAware (which is linked directly with some airline apps, such as United) to check if it's en route or not. Your new departure time is much more likely to get pushed back again if your plane isn't on its way to your departure airport yet.

If that didn't work, talk to a gate agent or-better yet-call customer service

If you aren't able to rebook via the app on a flight that meets your needs, then it's time for plan B: getting in touch with a gate agent or customer service. Often, calling a customer service agent can be quicker than speaking to someone in real life.

Try to remain calm and friendly

You can only imagine the amount of frustration fliers have when flights get canceled or delayed. Good ol' fashioned friendliness can help make headway with a weary gate, airline, or customer service agent who isn't having an easy day (week? year?). If you're on the phone with an agent who just does not seem like they want to help, don't hesitate to make an excuse for ending the call and try back for another person who maybe is more willing. Yes, we know that could mean another prolonged period of sitting through lounge music while on hold.

Research alternate flights with the same airline, partner airlines, even competitors

Before you hop on the phone or talk to a gate agent, look up flight alternatives with the airline you are booked on, partner airlines (especially for international flights), and even with competing carriers. If you know of a specific flight that has empty seats, it can be helpful to bring that knowledge to your conversation-even if it's not on the airline you have a ticket with.

Don't be shy to "go to a different carrier and say, ‘How can you get me to [my destination]?'" says former airline pilot and FlightAware spokesperson Kathleen Bangs. In some situations, even competing airlines with a mutual agreement to do so can allow you to transfer over a ticket. Use Google Flights to see all the options available to you.

Use your fliers' rights knowledge as leverage

According to Willis Orlando, senior product operations specialist at flight-deal tracking service Going (formerly known as Scott's Cheap Flights ), "Knowing [your] rights kind of gives you priority in getting yourself rebooked." He notes that when you approach the airline agent via phone or text message, "and you say, ‘I understand under law that I can ask for a refund and go home, but I prefer not to do that. I found this itinerary that I would like to be rebooked on'-they are highly incentivized to help you out. You're bringing something to the table that the other customers are not. They very often will go the extra mile for you."

Lean on your travel advisor, friends, and family members

"If you used a travel agent, that is someone who can advocate for you. You paid for this person's services, and when things hit the fan, this is the time to take advantage of those services," says Orlando.

You can also contact a company that specializes in urgent air travel assistance, like Cranky Concierge, which has a staff trained in this kind of research and rebooking, for a fee.

Another strategy is to provide your flight numbers and travel details to a trusted friend or family member who can help keep flight status watch for you and provide helpful info via text or even do some behind-the-scenes research and rebooking while you are up in the air. Adds Orlando, "It's not a bad time to call on favors."

Getting compensated during or after your travels

As mentioned above, if you decide not to continue with your travel itinerary, you are entitled to a full refund of the flight. But even if you do continue with your travel plans, you are entitled to compensation for the inconvenience.

Always ask for miles

If an airline rebooks you onto a different flight after a flight was canceled, it can (and should) at least offer you miles "for the inconvenience" if it doesn't offer you other compensation, such as payment for meals or an overnight hotel stay, says Bangs. "I would just say to the airline, ‘What can we do to make this fair?'"

If you are not given anything in the moment, you can request compensation by filing a complaint (usually online) with the airline you had a ticket with.

File a complaint with the DOT

If the airline wasn't cooperative in providing a required refund or requested assistance, file a complaint with the U.S. Department of Transportation, which can be done online . It can help ensure you (finally) do get a response from the airline.

Whatever you do, be kind

Most importantly, don't forget to (hopefully) enjoy wherever it is you are going and to be kind to all the people who are helping to get you there often under trying circumstances. (We see all of you, tired airport staff, pilots, flight attendants, air traffic control crew, and everyone else working to make our travel dreams come true.) Travel is and will always be such a privilege.

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Kind Traveler
As a women-and-veteran-owned pioneer in responsible tourism since 2016, Kind Traveler empowers travelers to positively impact the communities they visit through our signature Give + Get hotel booking platform. With the September 2023 launch of our new Every Stay Gives Back community impact program, we're taking our mission a step further ...
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For Jessica Blotter and Sean Krejci, co-founders of Kind Traveler, a responsible travel platform, kindness is key. "Being a kind traveler means making travel and lifestyle choices that reflect ...
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IMPACT TOURISM FOR POSITIVE IMPACT . Kind Traveler mobilizes positive impact in communities through its Give + Get hotel booking platform. Our impact model to advance sustainable tourism principles is simple: Travelers unlock exclusive rates and perks upon a minimum of a $10 donation to a locally vetted charity, or to a charity of choice. 100% of donations go to charity and every donation ...
How to Book a Vacation With Kind Traveler
Kind Traveler has partner hotels across the U.S., and in 24 other countries, including the Maldives and Switzerland. The give-get model is in place at all of them, and recommended Travel Kindly ...
Kind Traveler
Kind Traveler is a responsible travel platform empowering travelers to positively impact the communities they visit with a portfolio of 350+ hotel, destination, and charity partners in 25 ...
Kind Traveler: Do More Than Travel
Kind Traveler's Give + Get hotel booking model is simple: Travelers get exclusive rates and perks from curated Kind Hotels upon a $10 donation to a locally vetted charity that positively impact the local community, or to a charity of choice. 100% of donations go to charity. All Kind Traveler charities are aligned to address the UN Global ...
Travel Kind With Kind Traveler
A sustainable travel survey conducted by Booking.com in 2019 showed that 72% of travelers want their dollars to impact the communities they visit. The platform Kind Traveler offers is fulfilling that need while incentivizing the appeal. "People want to help, they just need a catalyst," says Jessica Blotter, Kind Traveler co-founder.
Kind Traveler
Kind Traveler is the world's 1st socially-conscious Give + Get hotel booking and education platform that empowers travelers to positively impact local communities and the environment in the destinations they visit. Travelers unlock special rates and perks when they give a $10 nightly donation to a locally vetted charity that positively ...
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A Kind Destination: California Infusing tourism with the principles of stewardship is the key to the longevity of travel in California. Innovative by nature, Visit California is the first state DMO to mobilize Kind Traveler's Kind Destination Program in advancing destination stewardship and sustainable & regenerative travel.
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Kind Traveler IS a warrior for good, a shift in mindset, an idea with the power to evolve into a growing global movement fueled by every day people like you who love to travel, by charities that ...
Kind Traveler and Visit California Partner to Foster Sustainable Travel
Just in time for National Plan for Vacation Day on Jan. 31, the first statewide regenerative travel program launched between Visit California and Kind Traveler, a sustainable travel booking platform.The program spotlights new opportunities for travelers to make a positive impact in the communities they visit while unlocking exclusive offers. . Participating properties include more than 58 ...
How to Be a Kinder Traveler
Be curious about culture. Having a list of attractions to visit is fine. But try to go beyond the bucket-list check marks. "A kind traveler is always respectful and curious about the cultural ...
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Local neighborhood guides are shared with each hotel profile inspiring conscious, mindful, local travel opportunities and other ways to do good for the day or give back locally. Discover the new opportunities for 2023 to plan your vacation and travel kindly in Greater Palm Springs with participating hotels on Kind Traveler: Azure Sky Hotel
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Koh Chang, Thailand. 6. Long Term Slow Travel. This describes the style of travel that Lee and I do most of the time. Long term slow travel is when you take several months or years to make your way around the world, staying in each location for long enough to really soak up the culture.
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5. Solo Travel. This is without a doubt, one of the best types of travel. This travel offers you a chance to discover yourself while you travel alone. Surprisingly, many people are reluctant to traveling alone but embarking on a solo trip will prove to be a life-changing and rewarding trip.
Our Story
Our answer to that question was simple, yet revolutionary: KindTraveler.com. Launched in late 2016, Kind Traveler is the first socially-conscious Give + Get hotel booking and media platform that empowers travelers to positively impact the communities and environment in the destinations they visit. We invite you to do more than travel alongside ...
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Find out which travel vaccines you may need to help you stay healthy on your trip. Before Travel. Make sure you are up-to-date on all of your routine vaccines. Routine vaccinations protect you from infectious diseases such as measles that can spread quickly in groups of unvaccinated people. Many diseases prevented by routine vaccination are not ...
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See Travel for days you depart and return, later, in this chapter. Note. The incidental-expenses-only method isn't subject to the 50% limit discussed below.. ... Your kind of business may determine if a particular activity is considered entertainment. For example, if you are a dress designer and have a fashion show to introduce your new ...
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Ten Different Types of Travel

1. The Weekend Break

2. The Package Holiday

3. The Group Tour

4. The Caravan/RV Road Trip

5. Volunteer Travel

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These are 10 examples of the different types of travel. Which is your favorite way to see the world?

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