Travel by airplane, train, bus or car between your home and your business destination. Special rules apply to conventions held outside the North American area.ĭeductible travel expenses while away from home include, but aren't limited to, the costs of: Travel expenses for conventions are deductible if you can show that your attendance benefits your trade or business. If you realistically expect to work at a temporary location for one year or less, and the expectation changes so that at some point you realistically expect to work there for more than one year, travel expenses become nondeductible when your expectation changes. Also, you may not deduct travel expenses at a work location if you realistically expect that you'll work there for more than one year, whether or not you actually work there that long. Any work assignment in excess of one year is considered indefinite. However, you can't deduct travel expenses paid in connection with an indefinite work assignment. You can deduct travel expenses paid or incurred in connection with a temporary work assignment away from home. However, the most important consideration is the length of time you spend at each location. In determining your main place of business, take into account the length of time you normally need to spend at each location for business purposes, the degree of business activity in each area, and the relative significance of the financial return from each area. If you regularly work in more than one place, your tax home is the general area where your main place of business or work is located. Your travel on weekends to your family home in Chicago isn't for your work, so these expenses are also not deductible. 
You may not deduct any of your travel, meals or lodging in Milwaukee because that's your tax home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants.
Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home.
You're traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away. You can't deduct expenses that are lavish or extravagant, or that are for personal purposes. Travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.
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