Originally Posted by Anniesdrawing
I am a freelance illustrator who has been filing as a business for 10+ years. I travelled alone to France to visit museums and do research/photograph for paintings and for posting on my blog/social media accounts.
Can I deduct any of this trip?
To qualify as a travel expense, an expense must be directly related to work or the operation of your business and require that you are away from your tax home for a period of time longer than an ordinary day’s work; If you conduct work in two locations, your tax home and place of business is generally where you spend more time, though some argue that it is where the majority of the revenue comes from. If you are on an assignment that is expected to last more than one year, you are not eligible to deduct travel expenses because you would essentially be living overseas. If you are on an assignment that was supposed to last for one year and you end up wrapping up the assignment early, no expenses are deductible as travel expenses since the intention was to stay for more than a year. Similarly, if you are on an overseas assignment and the duration of the assignment ends up going over one year, travel expenses are only deductible up until the expected duration changes and the assignment is expected to run longer than one year.as you are self-employed, your travel expenses for the self-employed expat should be reported on Sch C on an expatriate tax return, or Sch C-EZ as an alternative. These schedules then must be attached to Form 1040 as part of your expatriate tax return.