Enter your expenses for lodging and transportation connected with overnight travel for business while away from your tax home. In most cases, your tax home is your main place of business, re-gardless of where you maintain your family home. You cannot deduct expen-ses paid or incurred in connection with employment away from home if that pe-riod of employment exceeds 1 year. Al-so, you cannot deduct travel expenses for your spouse, your dependent, or any other individual unless that person is your employee, the travel is for a bona fide business purpose, and the expenses would otherwise be deductible by that person.
Do not include expenses for meals and entertainment on this line. Instead, see Line 24b, later.
Instead of keeping records of your actual incidental expenses, you can use an optional method for deducting inci-dental expenses only if you did not pay or incur meal expenses on a day you were traveling away from your tax home. The amount of the deduction is $5 a day. Incidental expenses include fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses and others on ships, and hotel servants in foreign countries. They do not include expenses for laundry, cleaning and pressing of clothing, lodg-ing taxes, or the costs of telegrams or telephone calls. You cannot use this method on any day that you use the standard meal allowance (as explained in Line 24b, later).
You cannot deduct expenses for at-tending a convention, seminar, or simi-lar meeting held outside the North American area unless the meeting is di-rectly related to your trade or business and it is as reasonable for the meeting to be held outside the North American area as within it. These rules apply to both employers and employees. Other rules apply to luxury water travel.
For details on travel expenses, see chapter 1 of Pub. 463.