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The content outlines which expenses qualify, including transportation, taxi and airport limousine fares, baggage and shipping of samples, car operating and maintenance with options for actual expenses or standard mileage, lodging and non-entertainment meals for overnight or extended trips, and specific categories such as cleaning, telephone business calls, and tips. 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If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. If you travel by ship, see Luxury Water Travel and Cruise Ships under Conventions, later, for additional rules and limits. |\n| taxi, commuter bus, and airport limousine | fares for these and other types of transportation that take you between:\u003Cbr>• The airport or station and your hotel; and\u003Cbr>• The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. |\n| baggage and shipping | sending baggage and sample or display material between your regular and temporary work locations. |\n| car | operating and maintaining your car when traveling away from home on business. You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. |\n| lodging and meals | your lodging and non-entertainment-related meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Meals include amounts spent for food, beverages, taxes, and related tips. See Meals, later, for additional rules and limits. |\n| cleaning | dry cleaning and laundry. |\n| telephone | business calls while on your business trip. This includes business communication by fax machine or other communication devices. |\n| tips | tips you pay for any expenses in this chart. |\n| other | other similar ordinary and necessary expenses related to your business travel. These expenses might include transportation to or from a business meal, public stenographer’s fees, computer rental fees, and operating and maintaining a house trailer. |","cbCaii9qsamE7MPa","https://ap.wps.com/l/cbCaii9qsamE7MPa","pdf",1851538,62,"English","# Deductible business travel expenses\n## Transportation and related costs\n## Lodging, meals, and other categories","[{\"question\":\"哪些与出差相关的交通费用可以扣除？\",\"answer\":\"可扣除的包括在家与业务目的地之间乘飞机、火车、巴士或汽车产生的交通费用，以及出租车、通勤巴士和机场豪华巴士等用于往返机场或酒店、以及往返客户工作地点的车费。\"},{\"question\":\"如果旅行获得了免费机票或因常旅客计划免费出行，费用是否还能扣除？\",\"answer\":\"如果因免费机票或常旅客等类似项目导致费用为零，则对应交通成本也为零，不能再就该部分产生扣除。\"},{\"question\":\"出差期间的住宿、餐费与哪些条件有关？\",\"answer\":\"住宿及非娱乐相关的餐费可在出差为过夜或需要停留以便睡眠和休息、从而能适当履行职责时进行扣除。餐费包含食品、饮料、税费及相关小费等支出。\"}]","Business Travel Expense Deductions | PDF",156]