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Show On the TAX SCENE BUSINESS-PERSONAL VACATION TRIPS QUESTION: After two days in Paris on a business trip recently, I decided to stay another eight days and seethe sights. I realize my room-and-board expenses for the eight-day vacation are not deductible but I feel my round-trip round-trip air fare should be since I had to go to Paris on business anyway. Am I right? ANSWER: If the primary purpose of the trip was business the air fare is deductible but only to the extent of the business portion of the trip. And. if you had substantial control over arrangements for the trip or taking a personal vacation was a major consideration in making the trip, the business portion is determined by dividing the business days of the trip by the total days abroad and multiplying the resulting percentage by the cost of the air fare. In your case, 20 percent of the fare is deductible. |