Business travel expenses are deductible when you're traveling away from your "tax home" (your regular place of business) overnight for a business purpose. Deductible expenses include airfare, hotels, car rentals, and 50% of meals. You cannot deduct the cost of travel that's primarily personal, even if you do some business. If you combine a vacation with a business trip, only the portion directly tied to business is deductible. Always keep receipts and a log showing the business purpose of each trip.