Question 1 of 2

I’m trying to get my arms around the North American trip rules, specifically the 51/49 primary purpose test. If my trip in the IRS- defined North American area is for seven days or less and includes one business day, does that one business day make for a deductible business trip?

Answer

It makes for deductions. Your word “trip” defines what you think you’ve done, but tax law breaks the word trip or travel into two components, as shown in ... Log in to view full article.