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.