Clarification on Business Travel Expenses

[taxmcp]

Scenario is married couple travel out of country for wife's business. Husband's business did not require him to travel but he worked remotely for his company. Are his travel expenses deductible business expenses?

[Dude]

I would look at the purpose of the trip. For him the purpose was to accompany his wife (personal), his work was incidental.

[tomthomas]

Did he use his own vehicle? They can't both deduct expenses for the same vehicle.

[Rapid Robert]

You can find an exhaustive discussion in Pub 463. But maybe you can stop right here: "Travel expenses for another individual. 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 his or her travel expenses."

[terryats]

You say, he worked remotely for his company. if he receives a W2, travel expenses are no longer around for employees.

[taxmcp]

You say, he worked remotely for his company. if he receives a W2, travel expenses are no longer around for employees.

It's a 2017 tax return.

[TAXNJ]

It's a 2017 tax return.

See 2017 TTB starting at 8-10.

“Travel and Lodging”
“Travel expenses are ordinary and necessary expenses incurred by a taxpayer while on temporary travel away from his or her tax home for business purposes. For business use of a vehicle, see Business Autos, page 10-3. Deductible expenses include, but are not limited to:.......”

[Lion]

He wasn't away from his home for business purposes or for the convenience of the employer. He was away for personal reasons.