72930930_rce___Professional_Development__0
[1] On his Schedule C, Rehman claimed some travel, meal and entertainment expenses incurred during three trips to Las Vegas for conferences related to his work. He testified he gambled at night. [2] You can claim deductions for travel expenses that are reasonable, necessary, and directly attributable to your business. If the trip is undertaken for both business and personal reasons, travel expenses are deductible only if the primary purpose of the trip is business. [3] Other than Rehman's testimony, the court noted "there is nothing in the record to show that the primary purpose of the trips was business-related and not personal." Although he showed announcements for conferences in Las Vegas at the time, he did not prove he attended them or that they were ordinary, necessary expenses for his business. [0] 
Travel/ meal/ entertainment expenses in Las Vegas
Greater Providence Chamber of Commerce | Professional Development
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