Thwarted Business Trip

[Beersheba]

A 5-day business trip intended to go to Jacksonville ended up in South Georgia. 3 days were spent visiting in South Georgia, but the last two days in Jacksonville were cancelled because one of the parties came down with COVID.

Can the company who planned the business trip deduct two days for tax purposes??

[TaxGuyBill]

Can you clarify the number of days? You said it was supposed to be a 5 day business trip. Were 3 personal days planned in Georgia, and then 2 actual business days in Jacksonville? Or why were only two days cancelled? And did they come home two days early, or just hang out for those two days?

[Beersheba]

They stayed the entire 5 days, and once cancelled the 2 days they rested a day before coming home.

[TaxGuyBill]

If the two days were planned business and they were waiting for their flight, yes, I think I would deduct the hotel and meals for those two days. If they drove there, I don't see any legitimate reason for staying, so I don't see how that could be deductible.

But if the three days were planned personal days, it seems the primary reason for the trip was not business, so you can't deduct the travel (other than the small additional travel directly for the business location).