Idaho business travel expenses may include:

  • airplane
  • taxi
  • limousine
  • bagging and shipping
  • meals and lodging
  • telephone
  • tips

These types of costs are “reasonable and necessary” for conducting your Idaho business.

Meal Limitation

Your deduction for meals while traveling is limited to 50 percent.

  • 50 percent limit also applies to meals constituting Entertainment Expenses.

Part Personal

If your trip is part business and part personal, expenses for personal activities are not deductible.

  • but you can deduct the costs of getting to and from your destination if business was your primary purpose for the trip.

Family Members

If you take your spouse or other family members with you, you can’t deduct their travel costs unless you can show that their presence had a real business purpose.

Substantiation Requirements

The tax code imposes strict substantiation requirements for deducting travel expenses.

You must prove the following:

  • The amount of each separate expense.
  • Time. Dates of departure and return, and the number of days spent away from home on business.
  • Place. Destinations travel.
  • Business purpose. Business reason for the travel or the nature of the benefit you expected.
  • Near time. Record travel and destinations “at or near the time” it occurs.

Supporting documents for:

  • Lodging expenses
  • Any other expenditure exceeding $75, except for transportation charges when documentary evidence is “not readily available.”