If a taxpayer takes a trip within the United States which is primarily for business, the cost of travel to and from the destination need not be prorated between the business and personal portion of the trip.

Question

Quizplus · Accepted Answer

As long as the trip is primarily for business, the entire cost of travel can be considered a business expense and does not need to be prorated for personal use.

If a Taxpayer Takes a Trip Within the United States