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2 Copyright Â© 2014 Deloitte Development LLC. All rights reserved Agenda Tax Deductibility of Travel, Meals and Entertainment ExpensesDocumentation RequirementsPotential for Income Inclusion with Regard to EmployeesCurrent IRS Examination Trends Q&A.
In general, reasonable travel and lodging expenses associated with a business purpose are fully deductible. In general, only 50 percent of expenses incurred for meal and entertainment expenses is deductible (including while traveling), again only with proper documentation.