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If you can show that the main purpose of the travel events were for business, engage in business with a person or person during a meal or entertainment activity and have more than a general expectation of receiving income or some other specific business benefit in the future the expenses can be deductible.
Business Expenses- Deductibility Guidelines:
Meal with employee, business discussed 50%
Meal with employee, no business discussed 0%
Meal with customer, business 50%
Meal with customer or road trip 50%
Transportation and lodging expenses 100%
Transportation to and from business -related
Meals alone while away from home 50%
Expenses for travel as form of education 0%
The IRS Code does not give a complete list of what is deductible and what is not deductible. Instead, it says all ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business are tax deductible [IRC 162(a)].
No deduction are allow for family members traveling with you on business trips.
I am sorry, but there is no code that have explicit rules or laws on Travel Agent's business expenses. If follow the IRS rules on travel and entertainment expenses and keep records of all your expenses you deduct on your tax return you should have not problems with the IRS in verifying your expenses if you are audited.