
- Days spent traveling to and from the destination qualify as full work days
- For travel inside the United States, the majority of time must be spent on business
- For travel outside the United States, only 25 percent of time must be spent conducting business
- If the business owner spends a smaller percentage of time on work, he or she might still be able to claim deductions based on a comparable percentage of that time (e.g., 20 percent of work-related expenses if 20 percent of the trip is spent working)