Is any portion of educational travel eligible for deduction?

Forum|Forum|1 year ago
May 22, 2024
2 replies
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I'm a pastor, and will be going on a trip to Greece and Turkey. The trip focuses on historical sites and events. This will improve my preaching and teaching, and I will be leading classes afterward on about the trip and all the related places. I am not, obviously, meeting with clients, making sales, etc. Purely educational.
Given that, is any portion of this trip deductible, and which/how?

Thank you.

Ask the Experts - Biz Tax - May 2024

Best answer by MariaDG1

Unfortunately, no. Many churches provide trips to pastors as 'continuing education' or to 'enhance their ministry, but under current IRS rules there is no tax deduction allowed for such trips. Per IRC 274(m)(2) ”no deduction shall be allowed under this chapter for expenses for travel as a form of education "

MariaDG1Answer

Cindy4 12

Travel outside of North America has to satisfy specified standards to be deductible. It's possible a portion may be deductible if you have an ordinary and necessary business purpose. You're not meeting with clients or performing services, but if you're attending any conferences or seminars , that portion would be deductible if it meets the reasonableness test .

Be sure to keep good records of what were the business related events and which were personal. The IRS will require substantiation of the expenses. Things like receipts and logs.

Be safe and have fun!

Cindy

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