If your principal activity during working hours is pursuit of your trade or business, count the day as a business day. It may be important to limit your non-business activities to less than four hours, during the normal hours of a workday.

TAX PACKET 2007 2007 Tax Packet
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Frequently Asked Questions

Business Travel Only does not provide tax or legal advice. We provide consulting services to business travelers and travel agents. Our answers constitute a general discussion of tax issues. Please consult with your tax advisor on tax or legal matters.

  1. How can I determine if attending one of your seminars is a tax deductible business trip?
  2. Is my trip guaranteed to be tax deductible?
  3. Can I bring a guest at no or little cost?
  4. Is there a limit to my deduction?
  5. Do I have to allocate for the meals consumed aboard the ship?
  6. Do I have to work while aboard the ship?
  7. What happens if I book other accommodations that cost more than the per diem limit?
  8. Which ships may be used?
  9. Are seminars on board the ship tax deductible if the ship is not registered in the U.S.?
  10. What are the most important facts to consider when determining deductibility of a business travel expense?
  11. I've gone through the entire Web site, yet I still require more information. What can I do?
  12. I've gone through the entire Website, and I am eager to register. Where do I locate this information?
  13. May I use my own travel agent?
How can I determine if attending one of your seminars is a tax deductible business trip?
By reviewing all the information available on this Web site, you will be able to determine this on your own. If you require more information, please consult with your accountant or tax advisor.
Is my trip guaranteed to be tax deductible?
No. When travelling by air, your flight is not guaranteed to be tax deductible. Tax matters are your responsibility. Understand that we do not offer tax or legal advice; we have specifically disclaimed any liability for all tax matters. We do not make any claims that you can deduct the expense of your travel by ship.
Can I bring a guest at no or little cost?
It is possible to deduct the charge for one guest when there are two sharing a room. For example, when traveling with a guest where the charge is the same as traveling alone, you may deduct the full amount. On a ship, the single passenger is always charged more, from 110-200% of the fare. In order to determine your best alternative, have your tax advisor explain the rule for deducting the expense for lodging as well as review Revenue Ruling 56-168.
Is there a limit to my deduction?
Yes. The limit for government travel within the U.S. is twice the highest per diem. For example, the limit for travel in December 2007 was $762 per day. The limit does experience some variations every month. As well, there is no limit to the number of travel days by ship.
Do I have to allocate for the meals consumed aboard the ship?
As long as the meals are included in the cabin price, you do not have to allocate for meals. This is another advantage of business travel by ship.
Do I have to work while aboard the ship?
No. You do not have to work while in transit. Traveling on a ship for six to sixteen days does not change the rule.
What happens if I book other accommodations that cost more than the per diem limit?
You may book any level of accommodations and deduct your expenses up to the per diem limit set by the government.
Which ships can be used?
There are no restrictions on the type of ship that can be used. You may go by ocean liner, yacht or luxury cruise ship. The ship does not have to be registered in the U.S.
Are seminars aboard the ship tax deductible if the ship is not registered in the U.S.?
None of our seminars are held aboard the ship. All of our seminars are held at a hotel, on land. If you travel to the seminar by ship, the ship is simply a means of transportation.
What are the most important facts to consider when determining deductibility of a business travel expense?
Make sure the main purpose for travel is business, and not leisure. For example, if you take a vacation and deducted the expenses because you attended a business meeting, the travel expenses would not be deductible. Expect the IRS to look at the type and amount of non-business activities that occurred at the business site.
I've gone through the entire Web site, yet I still require more information. What can I do?
As mentioned beforehand, please consult with your accountant or tax advisor. If you would like to contact Business Travel Only for questions related to our services, please do not hesitate to call our toll-free number 1.866.593.7272. Click here for additional contact information.
I've gone through the entire Website, and I am eager to register for a seminar. Where do I locate this information?
You can register online. Click here to Register. If you would prefer to register by phone, please contact us toll-free at 1.866.593.7272 and we'll be happy to help.
May I use my own travel agent?
No. Our seminars are only open to those who book travel arrangements through our designated agent. Our agent coordinates hotel and transportation for all registrants and their guests. You may make your own air reservations.