Travel expenses defined. 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 does not have to be required to be considered necessary.
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.
Tax Home 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.
Good luck with your taxes, and please use the following links:
http://www.irs.gov/pub/irs-pdf/p463.pdf www.breedlove-online.com
~Kimberly