Business Travel
Enter your lodging and transportation expenses related to overnight business travel. Travel expenses are not deductible if your work assignment away from home lasts more than one year.
Do not include expenses for your spouse, dependents, or others unless they are employees, the travel serves a valid business purpose, and the expenses would otherwise be deductible by that individual.
Additionally, expenses for conventions, seminars, or similar events held outside the North American area are not deductible unless the event is directly related to your business and it is just as reasonable for it to be held outside the area as within it.