meaning of travel schedule

Example sentences travel schedule

It shows the time in 29 time zones (27 cities) and has five alarm settings - just the job for a busy travel schedule .

Whose travel schedule or promotion opportunity takes precedence?

Everyone had to admit the travel schedule was intensive.

He claimed they split due to his travel schedule .

My travel schedule follows the fashion shows to all the main cities.

Definition of 'schedule' schedule

Definition of 'travel' travel

COBUILD Collocations travel schedule

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• travel regularly
• travel restrictions
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• travel section
• travel separately
• travel shot
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Plan, Ready, Go

How to Plan a Travel Itinerary: The Complete Guide

You’ve chosen your destination, booked your transportation, and maybe even your accommodations. Now…you just have to figure out what in the world you’re going to do while you’re there.

In this post, we’re going to take a deep dive into how to plan a travel itinerary , the nitty-gritty of how to put together your schedule of sites, museums, and activities.

Key takeaways

• Prioritize and list your “must-do” sites and activities.
• Do thorough research on your destination
• Organize your wish list into “must-do,” “want-to-do,” and “nice-to-do” categories.
• Compile all the practical details for each activity, such as operating hours, fees, and booking requirements.
• Build your itinerary by scheduling must-do activities first and filling in with want-to-dos and nice-to-dos.

This post includes affiliate links. If you make a purchase through one of these links, I may earn a small commission at no additional cost to you. As an Amazon Associate, I earn from qualifying purchases.  See disclaimer.  

I’m a very detail-oriented kind of person (you know, the kind of person who makes lists for EVERYTHING), so this method of itinerary planning may not be of interest to the fly-by-the-seat-of-your-pants kind of traveler.

If you’re not as hyper-organized as I am, you can easily modify this method for how you like to travel. It’s logical itinerary planning at its best.

I won’t be going over in this post how I research and plan for dining options since that’s a more complicated topic for me and my husband (as a celiac and a vegetarian) than the average traveler.

That’s probably a topic for a separate post. So, let’s get planning.

Getting started on your itinerary planning

“I’m heading to Rome/New York City/Paris/Mexico City for X number of days. What should I do and see while I’m there?”

I see similar questions all over Facebook literally every day, and I understand why. It can be overwhelming to plan a travel itinerary.

Let’s say you’re planning to spend five days in New York . How do you decide what to do for those five days? Where do you even start your search for the best ideas for sites to visit?

Side note: for simplicity’s sake, throughout this post, I’m going to use the word “site” to refer to anything (not eating) that you will want to make time for on your trip. These could be monuments, national parks, palaces, museums, activities, guided tours, etc.

There’s no real wrong way to plan your itinerary…just kidding. You have to do it my way.

No, seriously.

Okay…let’s get started.

When I’m planning a travel itinerary, I go through five phases of the process before I arrive at my final draft.

• Preliminary brainstorming
• Destination research
• Fleshing out my wish list
• Site/activity research
• Building my itinerary

I know this seems like a lot, but trust me, you’ll want to know you’ve considered all your options before you go on your trip.

You’ll thank me later.

Read More → Travel Planning Resources

Planning an itinerary starts with brainstorming your wish list

So, you’ve booked your trip, but your itinerary is completely blank. Your destination is your oyster, but where and how do you start?

Your first step is to do some preliminary brainstorming. If you’re heading to a top tourist destination, you probably already have some idea of the specific sites you want to visit (e.g., the Colosseum, Eiffel Tower, Chichen Itza, etc.).

If you’re going someplace completely unfamiliar to you, your brainstorming phase may be quite short but it can also be less specific if that helps (e.g., important historical sites, whatever the most important art museum is, popular beach, etc.).

To help yourself with your brainstorming, you can ask yourself the following questions:

• What are the famous/popular sites my destination is most known for?
• What are the top, must-do sites or activities I already know I want to do on this trip?
• Why are my spouse’s/travel partner’s must-do sites or activities for this trip? If children are traveling with you, why not include them in the brainstorming? They’ll love feeling like they’ve been a part of planning the trip.
• What are the kinds of activities we most enjoy while traveling in general?

Great! Write all of this down. Don’t worry. Nothing’s set in stone yet.

And the sky’s the limit. We’re not yet worrying about the costs involved or how much time we have.

Write it all down. Go ahead. I’ll wait.

[cue Jeopardy! theme music]

Okay, keep this list handy; it’s time to do some basic research on your destination.

Research your destination

This is where I start to go crazy with research. I’ll take in anything and everything I can about my destination. The more good information I have, the better equipped I am to make good decisions about my itinerary.

And don’t assume you already know enough about where you’re headed.

Before I started researching Paris, I had never heard of Sacré-Coeur (which is one of the great free things to do in Paris , by the way) or Les Invalides.

We ended up visiting both on our trip.

Here are the questions I keep in mind as I do this research:

• What is my destination known for? Is it art, the natural landscape, history, architecture, etc.?
• What season will it be at my destination? Are there any popular seasonal activities I’d like to try while I’m there?
• Are there any special holiday events or festivals taking place there that I’d be interested in attending?
• What is the weather typically like there that time of the year and month? In other words, will I be comfortable spending long periods outdoors, or will I want to spend more time indoors?
• What are the public transportation options at my destination? Is there a good metro/public transportation system or will I have to rely on taxis, ride-sharing, or walking to get around?
• Where are my accommodations in relation to the major site on my list?
• Does my destination offer any kind of city or museum pass?

Side note: If you haven’t yet booked your accommodations, now is a good time to take a look at a map. Do a large number of must-do sites on your wish list cluster in a certain area? If so, you might want to consider booking accommodations nearby to simplify your transportation needs. This isn’t always a good idea but consider it.

Read More → Is it Worth it to Use Booking.com?

Read More → Booking.com or Direct with Hotel: Which is Better?

Where do I find this information? Here are a few suggestions:

• Do some simple Google searches and look around the different results for up-to-date information about your destination.
• Head over to Pinterest to discover what travel bloggers ( ahem ) have to say.
• Buy some good travel guidebooks and start reading.
• Watch YouTube videos about your destination.
• Armed with this pile of new information, you’re going to go back to your list.

Flesh out your wish list

As you researched your destination, you likely noticed certain sightseeing ideas or recommendations coming up over and over again.

• If they’re already on your brainstorm list, great! Leave them there.
• If you’ve never heard of or considered them, but they now sound interesting, add them to your list.
• If there’s something you’ve changed your mind about, go ahead and take it off your list if you really want to, otherwise, leave it on the list. You can always remove it later.

It’s okay at this point if your list has far more ideas on it than you can possibly fit into your trip. We’ll work on narrowing it down later.

After doing my research, I discovered a lot more ideas for things to do in Paris and sites to visit than were on my first brainstorming list. But…what if you’re finding the opposite to be the case?

What if you’ve booked yourself a round-trip plane ticket to your destination, but you’re finding only enough you’re interested in doing to fill a much shorter time than you’re planning to be there?

You have a couple of options:

• If you haven’t booked your accommodations yet, or you can still change/cancel your reservation, consider adding a destination to your trip. For example, if you’re flying into and out of Zurich, Switzerland, but are finding more that interests you perhaps in Lucerne (or beyond), consider spending at least a portion of your trip outside Zurich.
• If you have booked your accommodations and your reservation cannot be changed, consider adding day trips to your itinerary. For example, if you’re staying in Florence, Italy, you could take the train to Pisa or Lucca for the day.

By now you should have a good sense of what your itinerary could look like; it’s starting to take shape.

Specific site or activity research

Okay, so you have this beautiful, and probably fairly lengthy list of things you’d like to see and do on your trip.

Now you get to do research on each of these items individually. Yay! Seriously…I love this part.

To start, you’re going to break down your wish list into four sections. If your list is pretty long, you can re-write it into these four sections, but if it’s on the shorter side, it’s okay to do this mentally.

Must-do sites.

These are the places people traverse the globe to see…the Eiffel Tower, St. Peter’s Basilica, the Pyramids of Giza, Great Wall of China. You get it.

These are the non-negotiable ones. They go in the itinerary no matter what.

Want-to-do sites.

These are the second-tier sites for your trip, the things you want to make room for, but won’t necessarily dissolve into tears if you can’t manage it.

Examples from my travels would include the Rodin Museum (Paris), Trevi Fountain (Rome), or walking the entire High Line in New York City.

Nice-to-do sites.

These are the minor sites and activities that will become the filler in your itinerary. On my itineraries, these are things like “sit on the Spanish Steps” or “buy cheese from a fromagerie.”

I don’t care if we do this or not.

These are the sites that are first on the chopping block once we start to build the actual itinerary. Or you may have cut them already once you did your destination research.

Now that you have your sites grouped, the next thing to do is your research. For at least each of your must-do and want-to-do sites you need to know the following:

• What days of the week is it open and what are the operating hours?
• What is the entrance fee (if any)?
• What is the best day of the week to visit?
• Do you need to book tickets or make a reservation ahead of time? If so, how far in advance can you book/should you book?
• Where is it and how do I get there? I especially want to know how far it is from my accommodations and how far it is from other major sites on my list.

Side note: The My Maps feature in Google Maps is an invaluable part of this phase of the itinerary planning process for me. You can pin locations, organize and color code sites to visit, and even add personal notes.

Narrowing it down

Okay, now you have even more information about your destination. Here’s where you start making some changes to your list.

At this stage, I may move sites from one section of my wish list to another. Something might move up on the list, for example, if I discover that it’s very near one of my must-do’s, or if it’s free to visit.

This is how we ended up going to Les Invalides; it wasn’t anywhere near the top of our list, but it’s right across the street from the Rodin Museum (which was something I wanted to do) AND it’s covered by the Paris Museum Pass. It was super easy to just pop in for a bit after the Rodin Museum, but we probably wouldn’t have made a separate trip.

Something might move down the list (or come off the list entirely) if I learn it’s very out of the way or more of a financial investment than my particular budget for this trip can support.

Should I purchase a city or museum pass?

Let’s revisit the city/museum pass question from the destination research phase.

If your destination offers one (or a few), take the time to consider if it’s worth it for you to purchase for your trip. We used the Museum Pass on our trip to Paris (and highly recommend it), but decided against buying the Firenze Card for our trip to Florence, Italy .

Here are some criteria I use to judge whether a city or museum pass is worth it for us to purchase for a particular trip:

• What sites are covered? Will you have to book entrance to many of your must-do/want-to-do sites separately or are most covered by the pass?
• Does the pass offer you unlimited entry to covered sites or can you use it one time only?
• Will you save money if you buy the pass? It’s not necessarily a deal breaker if it doesn’t. The convenience of not having to book entrance reservations to sites ahead of time can outweigh some financial disincentives.
• Does the pass cover any public transportation you’re planning to use or just site entrance fees?
• For how many days is the pass valid versus how many days you will be at your destination? For example, we chose not to buy the Firenze Card on our trip to Florence, because it’s only good for 72 hours, and we were spending 8 nights there. Purchasing two cards each would have cost us far more than paying for our chosen sites individually.

How do I decide what to cut from my itinerary?

This part of the process is highly personal. Only you can really decide if a particular site or activity is “worth it” to you.

The decision to buy or not to buy a city or museum pass may affect how you narrow down your list. If you have to purchase entrance tickets to all of your sites individually, you may end up having to spend more money to see everything (or cut sites to stay within your budget).

Or if you do decide to purchase a pass but a site on your list is not covered, you may find yourself considering leaving it off your list.

On the other hand, if you have a pass you may see more sites overall because you’ve already paid for admission.

…If that makes sense.

At this stage of the itinerary planning process, if there’s anything on my list that makes us say “meh” it goes on the “I don’t care” list.

Build the trip itinerary

Okay. You’ve done your research, you’ve decided whether you’re buying that city pass and you’ve refined your site wish list.

You’re ready to build your itinerary! I’m going to use our recent trip to Paris to demonstrate how I put it all together.

The non-negotiables get top priority.

For each full day on your trip, choose one or two of your must-do’s or want-to-do’s: one first thing in the morning and one for later that day.

Your must-do’s (your non-negotiables) go on the schedule first and as early in your trip as you possibly can.

If you arrived in Paris on April 14, 2019, and decided to put off seeing Notre-Dame until later in the week, you were probably pretty disappointed on April 15 as the world watched the devastating fire that closed it down.

Don’t. Put. It. Off.

For our trip to Paris, we each had one non-negotiable: the Louvre and the Palais Garnier. We did them both on our first full day there.

Then add any other must-dos that require advanced booking or warrant a full day on your itinerary or both. So, I needed to choose days for Versailles and the Eiffel Tower.

My research told me that I should plan a full day at Versailles and that it is quite busy on the weekends and on Tuesdays (when the Louvre is closed).

I also learned that the Eiffel Tower is open every day until late, that I should plan to spend about three hours there, and that I needed to book tickets for the summit as far ahead as possible.

Add in your want-to-do’s.

With the must-dos scheduled, I’m ready to schedule the want-to-do’s. I added Musee d’Orsay and Musee Rodin, then Musee de l’Orangerie, Champs-Élysées, Arc de Triomphe, etc.

Nice-to-do’s fill in any remaining gaps.

I then fill in the rest of the itinerary with the nice-to-do’s, leaving our last full day intentionally blank.

When staying in one place for four days or more, we try to keep our last full day completely open. This is so we can return to any place we want to see again, or so that we can add more of the items from our “nice to do” list depending on what we’re in the mood for. It helps us create a good balance between sightseeing and relaxation .

If you’re taking a trip that includes multiple stops, you can just repeat this process for each place you’ll be staying.

Keep in mind as you’re planning a trip itinerary that if you’re bouncing from city to city every other day, you’ll be spending a lot of time traveling from one destination to the next.

I do feel like I need to say, that even though you now have a meticulously planned itinerary it doesn’t mean you can’t be spontaneous. We often find that we spend far less time at some sites than we think we need to allow for, giving us time to do even more on our trip than we hoped.

Or sometimes we just don’t feel like doing something on our schedule…and that’s okay too.

Now you have the tools to build the perfect itinerary for your next trip. Enjoy!

More articles to help you plan your travel itinerary

• 5 easy steps to planning a trip
• Travel planning resources you need
• The best travel guides (online resources and books)

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Darcy Vierow is a busy professional and travel planning expert with years of experience maximizing travel with limited time and on a less-than-average salary. Her tips have been published by Forbes, MSN.com, Yahoo! News, Yahoo! Finance, Aol, Newsbreak and GOBankingRates. Read more about Darcy Vierow .

10 Comments

Absolutely love this perspective on travel! It beautifully captures the essence of what it means to explore the world. Travel isn’t just about ticking off destinations; it’s about slowing down, immersing yourself in new cultures, savoring moments, and absorbing the rich tapestry of life that the world has to offer. 🌍✈️🌏

My sister wants to travel for her honeymoon, so she’s interested in starting to plan it this month. I liked what you explained about choosing a destination and the places you’d like to visit, so I’ll share this with my sister right away. I appreciate your insight on considering what you want to see and visit and booking accommodation near those places.

You are so much more organized than we are – we usually book places the day of or the day before and figure out what we are doing day by day. We like to leave things pretty wide open to see what happens and what we find. This is such a great guide though for planning a vacation!

Thanks for your comment! Yeah, I actually have a hard time just going with the flow…it’s something I’m working on.

This is so perfect! I enjoy the entire planning process, so this definitely speaks to me. I particularly enjoy researching locally owned restaurants and off the beaten path places. Thanks so sharing such a great way to plan

Thank you for your kind comment!

This post resonates a lot with me as like you, I too plan extensively before I travel. I believe planning well helps us make the most of our time and also gives more peace of mind. Excellent tips!

Thank you! And I definitely agree with you about how helpful good travel planning is for traveling well.

It is so helpful to find a guide on how to organize and plan a trip! For a lot of people (me included) this is the most traumatic experience about traveling as you want everything to go perfect and smoothly. I plan trips all the time and this guide was literally how I do my planning! Thank you so much for sharing and I hope it helps a lot of travelers out there too!

Thanks so much for reading and for your kind comment. I really do hope a lot of travelers find this guide helpful.

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Difference between AGENDA, ITINERARY, and SCHEDULE

An agenda is a list or program of things to be done. Workers who are well-organized will often have an agenda for meetings – a list of specific topics to discuss, or things to accomplish during the meeting.

If something is “on the agenda” or “on your agenda,” it means that people are willing to discuss it or work on it.

We also have the expression “a hidden agenda,” meaning a secret plan that you are hiding by pretending you have a different intention.

Some people also use the word agenda to mean their calendar. If someone asks if you are free for lunch next week, you might say, “Let me check my agenda” to find out which day you are available.

The word itinerary is a list or plan of things to do during a trip. On an organized tour, the travel agency will give the travelers an itinerary describing the different places they will go and things they will see.

A schedule is a list of things to be done at a certain time. A conference, for example, might have a schedule like this:

• Breakfast 7-9 AM
• Main speaker 9-10:30 AM
• Workshop 11-12
• Lunch 12-2 PM

Public transportation like buses and trains also have schedules. Another word for schedule, when used as a noun, is “timetable.”

Schedules can also be for long-term projects – the schedule defines what tasks must be done by a certain date. For example, the construction of a building:

• Lay the foundation – by Feb. 1
• Build the structure – by July 1
• Install the electrical systems – by August 1

If something is done or progressing faster than expected, it is “ahead of schedule” – and if something is delayed, it is “behind schedule.”

Finally, the word schedule is used as a verb for establishing an appointment or action at a certain time, for example: “I scheduled my dentist appointment for next Thursday.”

Clear up your doubts about confusing words… and use English more confidently!

More Espresso English Lessons:

About the author.

Shayna Oliveira

Shayna Oliveira is the founder of Espresso English, where you can improve your English fast - even if you don’t have much time to study. Millions of students are learning English from her clear, friendly, and practical lessons! Shayna is a CELTA-certified teacher with 10+ years of experience helping English learners become more fluent in her English courses.

How to Write a Travel Itinerary (Template and Tips)

Being able to write a good itinerary is a powerful tool in the travel industry. A travel itinerary isn’t just a list of things to do. It’s a stop-by-stop break down of how a traveler should spend their time.

Whether you’re a travel agent, blogger, content writer, or anything in between, itineraries are fundamental.

Creating effective itineraries is also a valuable skill if you’re a traveler. If you can craft a compelling trip plan, you’re in for a holiday that will show you and your loved ones an amazing time.

Why take our advice? We’re highly experienced in the itinerary game. 🙂 The Travel Tractions content team has crafted over 500,000 words worth of travel itineraries in the last 3 months alone.

We know our stuff, and we’re here to share it with you. The following is a detailed guide on how to make a travel itinerary.

Travel Itinerary Template

An itinerary will pretty much always be broken down into days (unless it’s a 24-hour itinerary). Each day is further broken down into individual stops , which are typically the recommended points of interest and attractions.

The days and stops are the meat of the itinerary, but most itineraries will be supplemented with additional information to further help the reader.

Have a look at how we added a practical packing list in this 3 day London itinerary .

We recommend structuring your vacation itinerary in a similar way to the following:

Introduction

Every good blog post needs an introduction. For your itinerary, this will be a brief overview of the destination and why it’s an attractive place to visit. Sell the itinerary here. Give the reader a good reason to stay engaged and continue reading.

Brief Overview

Offer a bullet-pointed breakdown of the itinerary, outlining the stops. This allows the reader to understand if it’s right for them before reading in full.

Day 1, etc.

This is where you lay out the stops for each day. Give some insightful and interesting information about each stop.

The aim here is to get them excited about what you’re suggesting / offering. Don’t overwhelm them with information, just whet their appetite.

Make each stop a heading, and include useful information such as opening hours, cost, and which kind of traveler is best catered for here. You can add must-visit food stops as well, or simply leave that choice up to the reader.

Check out how we helped our readers organize a 7-day trip to Bali .

Looking to generate more income with your content? Click here to view our Content Marketing Strategy packages

Other Useful Information

In this section, offer some extra information that will help the user get the most out of their experience. Some things you can add include:

• Tell the reader a bit about how to get around, transport options, and things to be prepared for.
• Discuss the best places to stay and suggest a few options for accommodation that you know are great.
• Make some restaurant recommendations and mention any other foodie stops that haven’t made it into your itinerary stops.
• Include a packing list if you feel it’s an important aspect (or write a separate packing list post and take advantage of some internal linking).

This section exists to help close the itinerary in a satisfying way. Offer a brief summary and some final thoughts. Reaffirm the reasons why the destination is attractive, and why your itinerary is the best on offer.

Important Considerations for Writing an Itinerary

So, now you’ve got the outline for a successful itinerary. But you’ll need to fill this skeleton with high-quality content in order to produce something valuable. Taking into account the following considerations and tips will help you do so.

Decide the Length of the Itinerary

Before writing anything, you’ll need to decide the length of your itinerary. Are you offering an itinerary for three days? five days? one week?

The best option will largely depend on the size of the destination and how much it offers in terms of things to do. For example, most travelers will probably spend at least a week in Bali but perhaps just two or three days in Amsterdam.

This can generally be determined with some logical thinking or past experience. But a bit of keyword research can really help uncover what your audience is truly looking for.

If you already have an idea of what you’d like the reader to see and do, you can base the length of the trip on the time it’ll take them to see it all.

Decide on the Stops & Attractions

Once you’ve decided on a number of days, you’ll need to figure out how the reader should fill their time.

Ask yourself questions like:

• What are the most popular landmarks, attractions, and points of interest?
• What will offer the most memorable experience?
• Are there any unheard of spots that will enrich the experience and make it unique?

Deciding on the stops can be done through a combination of experience, prior knowledge, and research.

Looking for expertly-written, SEO content? Click here to view our affordable content writing packages

What’s Achievable?

How much can the reader realistically fit in the time allotted? We know it’s easy to get excited about all the amazing things that a travel destination has to offer. But it’s important to keep it realistic.

The last thing you want is to over-promise on what can be achieved during a trip, only to leave the reader rushing from one attraction to the next without time to appreciate each one. They could even end up abandoning the itinerary altogether.

Plan Out Logical Routes

It’s very important that you consider the geography of the destination when structuring an itinerary. You need to plan out logical routes between stops in order to minimize travel and maximize efficiency. If two or more attractions are close to one another geographically, it only makes sense to visit them at the same time.

Use your knowledge of the area in combination with Google Maps to plot out a route for each day’s itinerary.

Offer Insider Tips

Try to offer unique insights and ideas, insider tips, and some off-the-beaten-track gems.

The reader wants to know that they’re in reliable and experienced hands. Unique and valuable guidance will also help your itinerary stand out against those offering more generic advice.

You can provide these at any point throughout the itinerary. Wherever they fit best.

Be Specific and Unambiguous

Itineraries provide insightful guidance to those who want to be guided. To those who want their trip to be planned for them.

Therefore, it is your job to guide them fully . Don’t offer too much in the way of flexibility. Display conviction in your chosen stops. Show confidence that if they follow your itinerary to a T, they’ll have a great time.

Include Captivating Images

High-quality images transport the reader to the destination before they’ve left their seats. They’re one of the strongest mediums for generating excitement and anticipation for an upcoming trip. They also help break up long blocks of text.

Including images frequently is a great way to keep your reader’s attention and enhance their experience.

You can use images from your own trip, or curate some top-notch stock images .

Implement SEO

Data-focused, strategic SEO (Search Engine Optimisation) underpins all of our content. And if your itinerary is being written for the web, it should underpin yours too. Good SEO can help ensure that your itinerary is seen by as many people as possible. And if you’re in the travel business, getting your travel material seen should be a top priority.

Final Thoughts

If you were wondering how to write an itinerary, you landed in the right place. We hope this trip itinerary template helps you craft well-rounded, engaging, and realistic itineraries that leave readers delighted.

More to explorer

9 Common SEO Mistakes You Should Avoid + How to Fix Them

Storytelling in Digital Marketing for Travel Websites

How to Find the Best PPC Agency for Travel Businesses

Book a call with an digital strategist.

Travel Schedule

Whether it is international or domestic, travel can be nerve wracking since you have to stay organized. Sure, a lot of people would rather go with the flow than have something set out for them. After all, it’s about living in the moment, right? The truth is, this kind of mindset won’t always deliver good outcomes. There’s always the odds of missing the train or not having enough time to explore a location because it closes in a few minutes. Like a time management schedule, your travel schedule will allow you to maximize the amount of time given.

6+ Travel Schedule Examples

Travel schedule template.

• Google Docs

Size: A4 & US

Travel Itinerary Schedule

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As you can imagine, travelling can be very hectic. You need to make sure that you have enough resources to survive the next couple of days or weeks in foreign soil. There’s also the pressure of making the most out of a trip at such a limited amount of time.

Family Travel Schedule

Business Travel Schedule

Air Travel Schedule

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Sample Travel Schedule

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Daily Travel Schedule

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What is a Travel Schedule?

A travel schedule is exactly what you think it is, a schedule fit for every traveler’s needs. Like a daily schedule, a travel schedule consists of a list of activities planned out for a certain period. This would include destinations, transportation details, distance, and the like. People use travel schedules to help them keep track of important things to remember while they are on the move. They can also contain important details like departure time, travel document details, and the daily agenda .

How to Produce a Travel Schedule?

Before the frequency of travel went down due to in the year 2020, the amount of U.S citizens travelling overseas peaked at 2018 with around 41.77 million at that time as shown by this graph by Statista. With so many people travelling alongside each other it can be quite challenging to get things done while on the move. Remembering to do something while on the move can also be an issue. That is why it is helpful to keep a travel schedule in order to get your travelling affairs in order.

Step 1: Lay Out All Your Plans

You need to know how to fit everything that you want to do and the places you want to see in a given amount of time. To do this, it’s best to make a list of all the activities that you want to accomplish. Think about the places you want to visit and how you could get there. When listing the next item on your travel schedule, be sure to consider how much time it will take. After you are done writing all the things you have to do try to see which important plans must be done right away and which can be done at your own preferred time.

Step 2: Organize Them Chronologically

Creating a travel schedule isn’t just about writing things down, but taking time into account as well. After writing down all your plans write down the time for each of them. When it starts, how long it will be, and when it will end. Allocate a considerable amount of time for each to ensure that you’ll have enough time if you need to move from one place to another. Strategics at the time well to make your travel schedule a lot more effective.

Step 3: Use a Format

Once you have figured out the order of your travel schedule, arrange them in a way that makes it easy for you to check it. You can put it into a table or a list for a start. You can look into planners and calendars to help you figure out how to design and organize your travel schedule. Use whatever format makes it easy for you to look into your schedule and understand right away.

Step 4: Take Down Notes

Finally, jot down important notes or reminders that you have to remember. This could be anything from the estimated fee schedule and expenses as well as the transport details. That way you won’t forget about the little things you need to do while you are on the move. Colors have a great effect on memory, so you can use highlighters or different pens to make your travel schedule a lot more effective. You can assign a different color for the level of priority on your notes.

What is the quickest scheduled flight in the world?

The shortest flight in the world is a mile hop between two islands in the North of Scotland called Papa Westray and Westray. The flight itself lasts for two minutes officially. One of the few cases where flying doesn’t take the most of your time while travelling through the airport.

What are the advantages of keeping a travel schedule?

Keeping a travel schedule allows you to remember the important times involving your travel. You can record details such as the departure and arrival time of your journey or information about your destination. You can also add other details about your travel to ensure that you will not forget it.

What makes a travel itinerary different from a travel schedule?

While the two may contain similar information they both serve a different use. A travel itinerary is a plan or list of activities to do while on a trip. It contains details on the places you are going to as well. A travel schedule lists out tasks you have to do in a specific time.

What can I use to make a travel schedule?

As long as you have a pen and paper then you are good to go with making a travel schedule. Note down the important things you need to do and what time you have to do it. You can opt to use your phone or laptop if you prefer that than writing it down.

It is always important to stay organized whether you are on a professional trip or a family vacation . But, it’s important to keep in mind that creating a schedule is not enough. This would mean sticking to what you have listed and making adjustments only when it is necessary. It’s also best to make estimations with your given time to prevent stress on being late for something. Organize and follow your travel schedule so you’ll know where you should be at a given time and you’ll get to enjoy every moment of your trip.

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10 Types Of Itineraries, What’s The Best Travel Method? 2024

Are you overwhelmed by the sheer number of options when it comes to planning out the perfect vacation itinerary? With documents, spreadsheets, mobile templates, pen and paper, and printable templates all vying for your attention (not to mention your time!), how can you determine which is the best tool to use? I get it. As someone who has traveled extensively and lived abroad for 90 days exploring Europe— and visited over 50 cities in total—I know just how daunting it can be to pick the right itinerary style. That’s why I set out on a mission to figure out the best way to plan and carry your itinerary with you on your travels. This blog post will equip you with the knowledge of what makes a great itinerary and explain why using a combination of different tools could be key. I’ll compare and contrast different styles of planning; from high-tech digital maps to traditional paper-based methods. We’ll also take a look at some pros and cons so that you can decide which is most suitable for you. No matter what style works best for you when it comes to vacation planning, this post will help ensure that organizing your itinerary won’t add any extra stress or hassle to your travel plans!

This page has affiliate links . I may earn a commission if you click and make a purchase at no cost to you.

Here Are 10 Itineraries For Travel Planning!

1. using a document for your travel itinerary.

A Word document is a versatile tool commonly used for creating travel itineraries. It offers flexibility, allowing users to easily modify and reorganize their plans while on the go. With the convenience of cloud storage services, these documents can be accessed from any device, making them highly portable. One key advantage of using a Word document for itinerary planning is the ease of sharing with other travelers.

However, it’s important to note that compared to specialized itinerary tools, Word documents may lack structure and visual appeal. Additionally, if not regularly updated, the information in the document may become outdated. Some recommended services to check out include Google Docs, Microsoft OneDrive, and Dropbox. I started out using this method but just like Goldilocks, this porridge was too cold for me.

• Offers flexibility for adding, deleting, and rearranging components of the itinerary
• Highly portable with accessibility from any device
• Easy to share with other travelers
• Lack of structure may make it challenging to keep track of intricate plans
• Lacks the visual appeal of itineraries created with specialized tools
• Difficulty in visualizing routes or distances between multiple destinations
• Individuals who value flexibility and portability
• Those comfortable navigating through text-heavy information.

2. Using a Spreadsheet for Your Travel Itinerary

A spreadsheet is a versatile tool commonly used for tracking data. These programs offer a flexible and powerful way to design your travel plans. With individual cells for each component of your trip, you can easily view, edit, and organize your itinerary in a structured format.

This method is particularly useful for multi-destination trips, allowing you to create separate columns for each location and include details like accommodation, points of interest, and travel times. Spreadsheets also offer calculation functions to track your budget and bucket list. However, compared to maps or pictures, spreadsheets may lack visual context and can be overwhelming with excessive data.

The best services to check out are Microsoft Excel and Google Sheets. This is the next method that I used and still do when planning group trips but just like Goldilocks, it was too hot for me and so I have to keep trying new ways!

• Flexible and powerful tool for designing travel itineraries
• Structured format for easy viewing, editing, and organizing
• Ideal for planning multi-destination trips
• Calculation functions for tracking budget and bucket list
• Lacks rich visual context provided by maps or pictures
• Can be overwhelming with excessive data
• Those who prefer a clear, structured format and are planning multi-destination trips or working with a tight budget.

3. Using Etsy Mobile Templates For Your Travel Itinerary

Etsy’s Mobile Templates offer a unique and visually appealing approach to creating travel itineraries. These templates use Canva, a graphic designing platform, provide an easy-to-use interface that allows users to design professional-looking itineraries with customizable templates, images, and fonts. What sets Etsy Mobile Templates apart is their convenience and accessibility.

With pre-made templates at affordable prices, travelers can make quick on-the-go edits and updates, ensuring that their plans are always accessible. However, it’s worth noting that managing complex, multi-destination trips may not be as efficient with Canva compared to traditional itineraries.

Additionally, there might be a learning curve for those accustomed to other systems, and editing Canva itineraries without an internet connection can be problematic while traveling. I have not tried this method yet but it is on my To-Do list as the templates are quite beautiful and tempting to buy!

• Unique and visually appealing templates
• Easy-to-use interface for designing professional-looking itineraries
• Customizable templates, images, and fonts
• Affordable prices for pre-made mobile itinerary templates
• Quick on-the-go edits and updates
• Adds convenience for travelers
• May not be as efficient for managing complex, multi-destination trips
• The learning curve for users accustomed to other systems
• Editing without an internet connection can be problematic
• Those who value aesthetics and simplicity in travel itineraries
• Travelers on less complicated trips
• Individuals with reliable internet access

4. Using A Custom Brochure For Your Travel Itinerary

Custom itinerary brochures are a fantastic tool for creating and organizing travel plans. Unlike other methods, these brochures offer a visually engaging way to present your itinerary, combining text and images for easy comprehension and an aesthetically pleasing view.

You can download my template that I made for free , by signing up below. It can be printed and carried along, providing access to your itinerary even without an internet connection. This porridge is just right for me as I use this method after figuring out every detail of my trip in combination with method #10. I don’t know why more people aren’t using or creating itinerary templates as a brochure but they are simple, effective, and fun to use!

• Visually engaging
• A balanced blend of text and images
• Easy planning process: With predefined structures, these templates simplify the planning process, helping you create an organized itinerary effortlessly.
• Accessible offline
• Limited detailed information: Due to space constraints, custom brochure templates may not accommodate extensive details for each location or activity.
• Lack of easy editing: Once printed, these brochures cannot be easily edited or updated, which may pose challenges if your travel plans change.
• Travelers seeking a visually appealing, tangible record of their travel plans.
• Those who have finalized their itinerary and do not anticipate last-minute alterations.

I created a fun and really cool itinerary template . It’s made to be in brochure form that way you can easily walk around with it or store it in a bag. You can download it for FREE by signing up below!

5. Using Pen & Paper For Your Travel Itinerary

A pen-and-paper itinerary is a traditional method where you can jot down anything really. It involves manually writing out all the details and plans for a trip, such as flight schedules, accommodation information, and activities. Unlike other methods that rely on digital tools, a pen-and-paper offers a tangible and flexible approach to planning.

However, there are drawbacks to this method. It can be time-consuming to write everything by hand, especially for longer and more complex trips. Changes to the itinerary may result in a messy and unorganized document, and there is a risk of losing all the planning if the paper is lost or damaged.

Despite these limitations, some travelers value the charm and tangibility of handwritten notes. I use pen and paper when I want to make quick notes I don’t want to forget or when I was working but secretly planning trips in my head (shhh don’t tell anyone!)

• Tangible and flexible approach
• Charming and traditional
• No reliance on digital tools or devices
• Time-consuming to write everything by hand
• Potential lack of organization and messiness
• Risk of losing the itinerary if paper is lost or damaged
• Travelers who value the flexibility and tangibility of handwritten notes
• Those who don’t mind potential organization issues
• Individuals who prefer a traditional and non-digital approach to planning.

6. Using A Notes App For Your Travel Itinerary

A Notes App is a digital tool that offers accessibility and convenience for creating travel itineraries. Unlike other methods, a Notes App allows users to update their itineraries on the go, offering flexibility for spontaneous adjustments. With features like syncing between devices, checklists, and attachments, it helps in organizing and structuring travel plans effectively.

However, it may lack the level of detail and customization provided by dedicated travel planner apps. Sharing the itinerary with others using different operating systems or devices can also pose challenges. But it is simple and anyone with a smart phone can use them.

• Harnesses accessibility and convenience
• Allows for on-the-go adjustments
• Syncs between devices
• Offers features like checklists, attachments, and tagging
• Easy inclusion of packing lists
• Limited functionality compared to dedicated travel planner apps
• Difficulties in sharing with fellow travelers using different devices
• Non-tech-savvy travelers
• Those who value convenience and flexibility
• Users who don’t prioritize organizational features and make on-the-go adjustments

Here is your Minimalist Packing List for all Vacations!

7. Using Google Maps For Your Travel Itinerary

Google Maps is a highly practical tool for creating travel itineraries. Its standout feature is its interactive nature, allowing users to visualize their travel route, calculate travel time, and explore nearby attractions. The integration with Google’s extensive database provides real-time traffic updates and public transit options, making it great for urban exploration.

Offline use is also possible, enabling access to itineraries without an internet connection. However, Google Maps may lack intricate details and collaborative editing features. It can also be a bit tricky or have a slight learning curve to add in all your destinations in plus the fact that Google Maps has a 10-stop limit. The good thing is you can use My Maps to get around that, a sub-page offered by Google.

• Interactive nature for visualizing travel routes
• Real-time traffic updates and public transit options
• Offline use for accessing itineraries without internet
• Integration with Google’s comprehensive database
• Lack of detailed features like scheduled timeline and personal notes
• Tricky management of editing rights for collaborative itineraries
• Preparation required for offline maps and storage space usage
• Individuals who prioritize route visualization and real-time updates
• Travelers who need offline access to their itineraries
• Those who do not require extensive details or collaborative editing features

8. Using Printable Templates For Your Travel Itinerary

Printable templates are a classic method of creating travel itineraries that continue to be valuable. These templates provide a tangible copy of your travel plans, ensuring that you have access to them regardless of battery life or internet connectivity. What sets printable templates apart is their customizability – you can tailor the layout and format to suit your preferences, allowing for a more personalized travel experience.

They also offer flexibility, as you can easily adjust them with personal notes, reminders, or changes. However, it’s important to note that printable templates lack interactive features like real-time updates or location tagging, and any adjustments to your travel plans would require manual editing and reprinting. They may be less convenient and portable compared to the Brochure itinerary, but they are both not environmentally friendly. The ones to check out are on Etsy , and Pinterest

• Tangible copy of travel plans
• Customizable layout and format
• Flexibility for personal notes and changes
• Lack of interactive features
• Manual editing and reprinting for adjustments
• Less convenience and portability
• Not environmentally friendly
• Travelers who value a tangible, customizable, and independent travel plan
• Don’t rely heavily on digital conveniences or real-time updates.

If you want to know How You Can Travel More read here!

9. Using A Calendar For Your Travel Itinerary

A calendar is an effective tool for organizing and keeping track of dates, providing a systematic way to plan and schedule activities. Calendars offer a clear visual representation of your travel schedule, allowing you to set specific times for each event. They are particularly beneficial for individuals who prefer a time-based breakdown of their plans.

Many calendar apps come with built-in alert features to ensure you don’t miss any planned activities. The down side is that calendars lack extensive details about each activity or location, and they may not have features for keeping track of budgets or lists. Managing overlapping events can also be challenging, especially for busy itineraries.

• Efficiently organizes travel schedule
• Provides a clear visual representation of the itinerary
• Built-in alert features to avoid missing activities
• Allows for synchronization with travel companions
• Lack of visual details about each activity or location
• Limited features for tracking budgets or lists
• Difficulty in managing overlapping events
• Potential confusion when multiple people edit the schedule simultaneously
• Individuals who prefer a meticulous, time-based plan
• Those who value the convenience of sharing itinerary details with fellow travelers.

10. Using A Travel Planner For Your Travel Itinerary

The best method for planning your trips is my Personal Travel Planner ! This planner is meticulously designed with travelers in mind, offering an organized and aesthetic way to prepare for your journey. It features dedicated spaces for all your travel details, from flight times to accommodation addresses, and even areas to jot down notes and memories.

Packed with inspiring quotes , this planner goes beyond just an itinerary planner. Its physical nature provides the advantage of offline usage, and the act of writing enhances memory retention. But that’s not all! My travel planner also includes a packing list, travel planning checklist, and so much more. You can plan for 12 incredible 10-day trips. It’s everything you need and more!

Once I started traveling more I was tired of buying planners that lacked realistic planning details that we travelers actually needed. As well as ample time frames for each destination. Even though this is my product that I created with LOVE and truly believe it is better than what’s out there on the market, I still think it’s fair to go over the pros and cons of it as it won’t be for everyone.

However, if it is perfect for you, get ready to plan your trips like never before with my exceptional travel planner!

• A tangible, organized approach with aesthetic and inspirational content
• Above and beyond pages to plan every aspect of your trip including Emergency Contacts, Trip Details, Travel Budget, Monthly and Weekly Itineraries, Meal Plans, Outfit Planners, Packing Lists, Trip Planning Checklist, Sitter Notes, and a Reflection Page!
• One planner will last you all year if you take a trip every month!
• You can plan your Bucket List and mark where you’ve been!
• Compact so you can travel with it
• may lack the flexibility and convenience of digital alternatives
• its physical nature could pose challenges such as space constraints or the risk of loss or damage
• those who appreciate a tangible, organized approach to travel planning
• Value aesthetic and inspirational content
• Individuals who don’t heavily rely on digital conveniences for itinerary management

Like I said earlier I use a combination of two methods and that’s my Travel Planner where I use the workbook to plan my entire trip with all the information I can and will need. Then I make a neat and aesthetically pleasing Travel Brochure with the template I made on Canva. I can carry the brochure with me everywhere I go on my trip and it hosts as an overview detail of my travels.

What Is The Difference Between Itinerary and Schedule?

There are various itineraries, including both an itinerary and a schedule. While they both serve to organize plans, they differ in their focus and level of detail.

An itinerary is a planned route or journey that outlines the places you plan to visit during your trip. It provides a broad overview of your travel plans and can be flexible.

On the other hand, a schedule is more specific and breaks down the itinerary into smaller time slots.

It details the timing of activities or events, specifying what you will be doing at each moment. Both are valuable tools for organizing your trips effectively.

How Many Types Of itineraries Can You Create?

There are various itineraries to create for your trip. Ten notable options for creating different types of itineraries.

These include using a document (such as Word or Google Docs), a spreadsheet (such as Excel or Google Sheets), or a graphic design tool (like Canva).

More ways are a custom-made brochure, traditional pen & paper, a notes app on your smartphone, Google Maps, a printable template, a calendar, or utilizing a travel planner.

The specific type of itinerary you choose largely depends on your personal preference, level of tech-savviness, and the level of detail you wish to include in your travel plans.

How Do I Organize My Perfect Trip?

To plan your ideal trip, you can follow a series of steps. First, decide on your destination and the duration of your trip.

Next, research and select the activities and places you wish to explore. Then, based on your findings, create various types of itineraries to suit your preferences.

You can organize them using different formats such as documents, spreadsheets, printable templates, or digital calendars.

Once you have your itineraries ready, proceed with making reservations for accommodations, restaurants, or activities , if required.

Finally, pack accordingly by considering the weather and cultural norms of your destination. Remember to stay flexible as plans can change, and be open to adjusting your itineraries as needed.

I love my Travel Planner because it has everything I need to make a great trip!

What Are My Recommended Resources For Planning A Trip?

When planning my trip, I use my trusted trio of CheapOair, Viator, and Booking.com to provide a comprehensive solution for everything I need.

CheapOair is a go-to resource for affordable flight tickets. With its extensive network of over 600 airlines, it offers a wide array of choices, enabling you to easily compare prices and select the best deal that suits your budget and travel schedule.

Viator on the other hand, is an excellent platform for booking tours and activities. It provides access to thousands of sightseeing tours, attractions, and events in over 1,500 locations worldwide. It ensures you don’t miss out on the unique experiences each destination has to offer.

Booking.com is your reliable partner for accommodations. With over 28 million listings including hotels, apartments, and hostels, you can find the perfect place to stay that fits your budget and preference.

Together, these platforms make trip planning convenient, cost-effective, and fun. They ensure you have everything you need, from flights and accommodations to activities – at your fingertips.

Check Out My Resources Page For All My Recommended Travel Tools!

Final Thoughts-

There are a variety of tools available to assist with travel planning. Documents, spreadsheets, mobile templates, brochures, pen and paper, notes app, Google Maps, printable templates, calendars, and my travel planner have been discussed as potential options for planning your trip.

Each option offers its own pros and cons which should be considered when selecting the most suitable method for you. My expertise in using most of these methods led me to make my travel itinerary brochure and travel planner. I believe they are an excellent choice for those looking for the best way to plan their trip.

Happy exploring!

Read More About Fulfilling Your Bucket List Dream!

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Find Your Perfect Travel Style!

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A Carry-On Packing List for All Vacations!  

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Elevate Your Travels With Your Personal Travel Planner!

I'm Kaylee, a traveler ticking off 100+ bucket list destinations worldwide. I’ve spent 90 days in Italy studying abroad and explored over 50 cities globally. With this travel blog, I show other travelers how to fulfill their dream trips with the thrill of crossing off their bucket list, one checkbox at a time.

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a detailed plan for a journey, especially a list of places to visit; plan of travel.

a line of travel; route.

an account of a journey; record of travel.

a book describing a route or routes of travel with information helpful to travelers; guidebook for travelers.

of or relating to travel or travel routes.

Obsolete . itinerant .

Origin of itinerary

Words nearby itinerary.

• ithyphallic
• itinerarium
• It is a far, far better thing that I do, than I have ever done

Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2024

How to use itinerary in a sentence

Look for a professional who has corporate travel experience or who plans lengthy, complicated itineraries, such as cruises or safaris.

The passengers stayed on board for up to a month, depending on the itinerary .

It’s a similar story for cruise lines, most of which plan to resume operations in March, but with occupancies down as much as 50% on some itineraries.

Public health experts have advised that in addition to reducing risks via transportation, travelers should be equally mindful of the destination and activities on their itinerary .

Its website includes helpful travel info, such as the closest airport and itinerary highlights.

Based on my input, the next stop on my globe-trotting itinerary should be…Vermont!

Of course, anything resembling a real Joycean itinerary is long gone.

Over 600 police personnel have been deployed around places which form part of the royal couple's itinerary , officials said.

Chris shared his ideal itinerary if he only had two days at Aspen.

Just a short walk from the metro, this hidden gem is well worth an addition to the itinerary .

Meanwhile we resume our itinerary of the Portsmouth Road where we broke off, at Esher.

But while the itinerary of the planets was suppressed, a few words were retained about the adventure of the moon.

For particulars concerning Armentires, see pp. 49—55, first itinerary .

Afternoons, the suspect followed a more or less regular itinerary .

He was taking the rest cure by means of a sea voyage to San Francisco and deflected his itinerary for a week's land journey.

British Dictionary definitions for itinerary

/ ( aɪˈtɪnərərɪ , ɪ- ) /

a plan or line of travel; route

a record of a journey

a guidebook for travellers

of or relating to travel or routes of travel

a less common word for itinerant

Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

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Definition of itinerary noun from the Oxford Advanced American Dictionary

• have/take a vacation/a break/a day off/a year off/time off
• go on/be on vacation/leave/honeymoon/safari/sabbatical/a trip/a tour/a cruise/a pilgrimage
• go backpacking/camping/sightseeing
• plan a trip/a vacation/your itinerary
• reserve a hotel room/a flight/tickets
• have/make/cancel a reservation
• rent a condo/a vacation home/a cabin
• rent a car/bicycle/moped/scooter/Jet Ski
• stay in a hotel/a bed and breakfast/a youth hostel/a villa/a trailer/a vacation home/a resort/a timeshare
• cost/charge $100 a/per night for a suite/a single/double/twin room
• check into/out of a hotel/a motel/your room
• pack/unpack your suitcase/bags
• call/order room service
• cancel/cut short a trip/vacation
• apply for/get/renew a/your passport
• take out/buy/get travel insurance
• catch/miss your plane/train/ferry/connecting flight
• fly (in)/travel (in) first/business/economy class
• make/have a brief/two-day/twelve-hour layover/stopover in Hong Kong
• experience/cause/lead to delays
• check (in)/collect/get/lose your baggage/luggage
• be charged for/pay excess baggage fees
• board/get on/leave/get off the aircraft/plane/ship/ferry
• taxi down/leave/approach/hit/overshoot the runway
• experience/hit/encounter (mild/severe) turbulence
• suffer from/recover from/get over your jet lag/motion sickness
• be seasick/carsick
• attract/draw/bring tourists/visitors
• encourage/promote/hurt tourism
• promote/develop ecotourism
• build/develop/visit a tourist/tropical/beach/ski resort
• work for/be operated by a major hotel chain
• be served by/compete with low-fare/low-cost/budget airlines
• use/go to/have a travel agent
• contact/check with your travel agent/tour operator
• buy/be on/go on a package deal/vacation/tour
• buy/bring back (tacky/overpriced) souvenirs

Take your English to the next level

The Oxford Learner’s Thesaurus explains the difference between groups of similar words. Try it for free as part of the Oxford Advanced Learner’s Dictionary app

Scheduled Flight Travel: What is it and Why Is It Important?

• Posted on August, 25, 2022

Planned Travelling: Types and Importance: The definition of the term “Flight Itinerary,” despite the fact that it frequently causes misunderstandings, is relatively simple and straightforward. Even though many individuals mistakenly believe that air tickets to India from USA and itineraries are the same things, they’re not. There’s no need to infer how the two names vary or their actual connotations. Here, in this article, we have adhered to the definition of this term that you need to understand.

What is Flight Itinerary or Planned Travel Plans?

• The Aviation Route
• A flight’s number
• Schedule for departure and arrival
• Airports of Origin and Destination
• Layovers and Connecting Airports

• The specifics of your flight path.
• Verification id and other crucial information

But purchasing a ticket for a flight is essential. You won’t be able to fly, to put it simply. As per the airline guidance, You won’t be able to check in and fly at the same time. On a plane ticket, the following information will be written over it:

• The traveler’s name
• Airline issuing
• Ticket quantity
• Three-digit airline code

Not only that, but you can share your flight itinerary with those closest to you. You can view your itinerary on the airline’s website after receiving a copy by email. All that will be needed is for you to sign in with your credentials on the airline’s website. Henceforth, you will be able to find your flight’s itinerary by visiting the travel area.

• Expenditure within Budget

A flight schedule will allow you to manage your trip’s expenses. You have the option to calculate and decide on the overall cost of your trip in advance. It becomes much simpler to conclude your travel budget once you are informed of the expected travel costs.

• Permits Necessities

Prioritizing the requirements and essentials is always made easier with a schedule for your trip. Additionally, it will provide you the chance to visit the more uncharted territory. Without a doubt, you will have enough time to travel to all of your favorite places. You have the opportunity to choose how and where you truly want to spend your trip if you make ahead plans.

• Time Management

A schedule for your flight, in particular, will help you plan ahead and manage your time. The timetable and the travel dates will also be included. You can also assess any unforeseen circumstances that may arise while traveling. For instance, terrible weather, a rush of passengers, etc. This enables you to organize and arrange your air tickets to India from USA suitably. You can make the greatest possible use of your time.

• Keep Track of All the Travel Essentials

You may be cautious about packing all the necessary items for the trip by creating a thorough travel plan. After all, doing so enables you to unwind and enjoy your long-haul journey. It’s crucial to understand that packing basics are one of the best travel advice for international flights from USA to India . You can therefore bring things like appropriate clothing, footwear, medications, and emergency contact information.

Different Types of Flight Itineraries

• One-Way Routes

When you travel one way alone, you are flying from your starting point to your final destination. Therefore, it implies that you purchase a one-way ticket to the location. You only receive a one-way itinerary, too. Consider purchasing your air tickets to India from USA . You will only have a one-way itinerary.

• Round-Trip Plan

An itinerary that includes both a flight to a specific location and a flight back is referred to as a round trip. In other words, if you purchase round-way tickets for your vacation. You will then receive a round-trip schedule. Take the case of round-trip international flights from USA to India . The itinerary will be regarded as a round-trip.

• Open Jaw Travel Schedule

When you purchase a ticket for yourself on a return flight, however, there is a small error. This means that the airport from which you will be returning and the final destination may be different. In a nutshell, imagine that you fly from New York to Delhi and then take a flight from Chicago to Bangalore for your return. You will therefore receive an open-jaw itinerary.

• Itinerary Including Several Airlines

When you decide to fly on numerous airlines on the same aircraft, that is referred to as a multiple airlines itinerary. Take the scenario where you take an Air India aircraft from New York to Delhi and a United Airlines flight to return. You will receive multiple airline itineraries with the best travel offers as a result.

• Multiple-City Route

You will receive a multiple-city itinerary if you want to visit several cities. In other words, we can state that you have more than two destinations on your flight bookings. For instance, you arrange your travel from Hyderabad to New York. Booking flights from Hyderabad to Delhi and then Delhi to New York is another option. You receive a multiple-city itinerary in this situation.

Some Frequently Asked Questions: For your Better Understanding

Q. Are a flight’s itinerary and tickets for that flight distinct? Ans: Yes, a flight schedule differs greatly from a ticket. It can vary in a wide variety of ways. A flight ticket is only a piece of paper that verifies your participation in a certain flight. An itinerary, on the other hand, is a well-planned schedule for your flight travel to a specific location.

Q. What is contained in a flight schedule? Ans: An itinerary for your flight contains all of the detailed information regarding your trip. It lists the routes, the destinations, and the departure and arrival times.

Q. Why is a flying itinerary required? Ans: It is necessary since it helps to avoid a variety of problems related to flying travel. Consequently, you can organize your trip appropriately. Additionally, it aids in preventing unplanned events of any kind.

It is our hope that the above-mentioned article was useful and that you now understand the difference between flight tickets and flight itineraries.

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Plan a trip to perfection with a vacation itinerary template

Whether you’re planning a weekend city break, or organizing a year-long, around-the-world journey, planning a trip requires organizing dozens of details. A vacation itinerary template helps you manage the schedule, budget, and logistical information of your trip. In this article, we’ll explain what a vacation itinerary template is, why you need one, and share examples and templates to help you plan your perfect vacation.

Get the template

What is a vacation itinerary template?

A vacation itinerary template is a document you can use to create a travel plan and centralize all the details of your trip — it’s basically a travel schedule with space for other useful travel information such as:

• Flight departure and arrival times
• Accommodation name and address
• Contact details
• Any excursions or events planned for the trip
• Trip essentials, such as sunscreen or protective clothing
• Information about the destination and how to respect the local people and culture
• Useful phrases in the local language

The itinerary format depends on your needs — you might create a travel spreadsheet template in Excel if you’re focused on costs or try a Google Docs itinerary template for more general planning. If you want a simpler visual of your schedule, a Gantt chart view might be a good choice, as you can see in the example below. However, a capable Work OS is a more flexible option than Word or Excel because it allows you to do both — but more on this later. First, let’s cover why you should use a vacation itinerary template in the first place.

Download Excel template

Why use a vacation itinerary template?

Whether you’re a solo traveler or the official trip planner for a 20-person European tour, an event itinerary template helps ensure you don’t skip over any important details. It’s especially helpful when traveling in groups as it’s a way to make sure everyone has all the information they need. Ultimately, an itinerary planner template can improve the quality of your trips by allowing you to:

1. Centralize your travel information in one place

Travel often involves using more than one form of transport or catching a connecting flight. A travel itinerary enables you to keep your travel information all in one place, including departure and arrival times, flight numbers, and public transport information. So it’s much easier for you to reach your destination on time without getting lost.

2. Make the most of your time

With limited time in an amazing location, you want to make the most of it and ensure you don’t miss any once-in-a-lifetime experiences. A vacation itinerary template helps you plan out your vacation — to the day or even to the hour — just like a business travel itinerary helps you schedule your work trips.

3. Manage your budget

Even when you’re traveling for leisure, it’s always a good idea to have a cost management system in place. When you’re dealing with foreign currency, expenditures can quickly get out of hand. Some robust itinerary templates provide space to estimate the costs and track the expenses of your trip.

4. Pack everything you need

Once you’ve planned where you’re jetting off to, you need to know exactly what you’ll need when you get there. A vacation itinerary template is the perfect place to list your travel essentials, especially if your trip involves several destinations or different types of activities. You can also make a note of any medicines you’ll need as well as local emergency numbers.

What are some examples of a vacation itinerary template?

Ready to start bringing your trip ideas to life with a travel schedule template? Take a look at these four examples of vacation itinerary templates to get your inspiration flowing.

Flight itinerary template example

This classic example of a flight itinerary contains all the details a traveler needs for a smooth and carefree flight, including:

• Information about passports and visas
• Departure airport
• Travel destination
• Departure time
• Flight number
• Connecting flight and layover details
• Booking reference
• Airline rules and regulations

Juggling all of that information without an organization system could quickly become overwhelming. A flight itinerary template ensures that all of your important flight information is contained in one place and is clear and easy to understand.

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Daily itinerary template example

There are almost unlimited ways to create a daily itinerary — which is best for you will depend on the type of activities you planned. One way to do it is to lay it out like the example below. It has a schedule column on the left and a checklist of must-see sights on the right.

This enables you to plan your route in the way that makes the most sense and make sure you don’t miss anything important. It also has space for meal planning , so no one gets hangry, and the weather forecast, so everyone dresses appropriately.

Family holiday itinerary template example

Traveling with kids can be chaotic, but a family holiday itinerary template like the one below can take the stress out of it. It has space for:

• Personal information
• Flights and car rental details
• Accommodation
• Travel insurance

It can help make sure everyone gets to the right place at the right time and has all the information they need in case they get separated from the group.

Road trip itinerary template example

If you’re planning a road trip, and want a quick way to jot down some basic details, the trip itinerary example below may help make sure everyone has the information they need. This includes:

• Name of the group
• Daily schedule
• Contact information
• Other information such as restaurants, accommodation, and meeting points

This ensures that everyone has the same information and minimizes the risk of the group getting separated.

But if you organize a lot of trips, you might want to consider a Work OS like monday.com as an alternative to creating several single travel itinerary templates like the ones above.

monday.com’s vacation itinerary template

The team at monday.com has created a trip itinerary template that you can download and start using as an itinerary planner right away.

monday.com’s Work OS allows you to build and organize projects using customizable columns, statuses, automations, and more. Since each trip is unique, this makes it the perfect solution for planning and managing tailor-made travel itineraries.

For example, you can use monday.com’s project management features to manage each vacation, creating a workflow of tasks that span from the pre-departure preparations — such as visas or vaccinations — to the post-trip vacation feedback form.

Suppose you’re planning several trips at once. In that case, you can use the Board and Dashboard views to visualize the data of one or all your trips simultaneously, allowing you to track the expenses against the budget and reallocate resources where necessary.

Another way to visualize your trip would be to use the Location Column to plot your itinerary:

Once plotted, you can then view it on the Map view, so it’s easy to reach all your destinations on time:

Now that you’re familiar with the monday.com vacation itinerary template, let’s look at how you can maximize its abilities.

3 tips for making the most out of your vacation itinerary template

By now, you’re probably excited to create your perfect vacation itinerary. Use these three tips to plan the vacation of your dreams.

1. Don’t try to cram too much in

It can be tempting to try to see as many sights — or even countries — in as little time as possible. But sometimes, it can be more rewarding to take it slow and savor your time in each destination. The same goes for activities — if you try to do too many, you might end up burning out. This is your vacation, so build in some time to rest, too.

2. Take advantage of your layover

Long airport layovers can be a drag, so why not head out to explore a new city for a few hours? Use your itinerary to make a note of local sights or restaurants to visit, as well as transport information. Just remember to write down your flight departure time, too!

3. Be flexible

While it’s great to be prepared, it’s just as important to be flexible and allow your travels to surprise you. Perhaps a local family invites you to their home on the day you were planning to visit a Mayan temple. No problem! Just switch your plans around and go another day.

If you’re still unsure about vacation itinerary templates, here are the answers to a few of the most common questions about them to clarify.

FAQs about vacation itinerary templates

How do i make a vacation itinerary.

Follow these steps to create your vacation itinerary:

• Decide on your destination and dates
• Set your budget
• Search for and book flights
• Ensure your documentation and vaccines are up-to-date
• Decide on your travel schedule and activities
• Book hotels
• Research how to get from one destination to another
• Buy travel insurance
• Get familiar with local customs
• Write a packing list
• Include all this information in your vacation itinerary

A highly-customizable vacation itinerary template, such as the one by monday.com, makes remembering and organizing all this information much more simple.

How do I create a vacation itinerary in Excel?

To create a comprehensive trip itinerary template in Excel, open a new Excel spreadsheet. Use the tabs to create a separate sheet for each aspect of your trip, such as:

• Useful information
• Sights and attractions to visit
• Flight details
• Accommodation details
• Itinerary by day, week, or month

You can also accomplish all of this in a more streamlined way on monday.com. Our Work OS allows for real-time collaboration and cloud-based documentation of your vacation itinerary, making it easy to work on it together or share it with the group when you’re finished.

What is a travel itinerary format?

A travel itinerary format is a document that includes all the necessary information for a vacation or business trip. This may be as simple as departure and return dates with flight information, or it may contain extra details such as hotel contact details, scheduled activities, and essential items to pack.

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GUIDE: Key terms for analyzing airline schedules

Whether you’re analyzing air travel flight schedules for business planning, or, reviewing airlines’ schedules databases or a data API, the […]

Whether you’re analyzing air travel flight schedules for business planning, or, reviewing airlines’ schedules databases or a data API, the terms for analyzing airline schedules, reflect aviation history. The resultant accumulated library of terms may present challenges when you’re attempting to interpret industry data across regions, companies and cultures.

To successfully analyze schedules, you may need greater fluency in “aviation-speak”. So, whether you are new to the industry, or a veteran, consult this glossary of terms which includes buzz words, shorthand and acronyms, when reviewing unique reports and airline activities.

Ancillary revenue

• Revenue from add-on items such as baggage fees, fees for seat upgrades, etc. In the broadest calculations, ancillary revenue has increased 128% from 2015 to 2018 , totaling $64.8 billion in 2018 . This includes a large contribution from airline loyalty programs.
• Any tickets booked for travel – whether actually flown or not in the past, or unflown (as of yet) in the future.

Booking curve

• A curve that shows the number of passengers booked in a market (or on a particular flight), for a particular travel date or period, for an extended period of time prior to the travel date. As the travel date approaches, the number of passengers booked will increase. This increase, plotted over time, creates the booking curve. This is a key part of revenue management for airlines.

Equivalent seat-mile

• Seats can vary markedly in size. So some airlines “normalize” ASMs into “equivalent seat-miles”, roughly: miles * square-footage/average-seat-square-footage.
• An airline’s expected % slice of a market based on available seats or QSI points.

Fleet management

• The art and science of trying to optimize an airline’s network, such that the right size planes are in the right places at the right times, with high utilization (load factors) and low down time, and minimized expenses. Related to aircraft allocation and maintenance as well. This term can be associated with knowing how and when to use certain planes to get the most revenue and manage costs.

Load factor

• Defined as RPM/ASM, or just pax/seats avail; a measure of capacity utilization, expressed in a percentage such as 85%. Qualitatively: how full your flights are, on average.

Market size

• The number of passengers (usually expressed per day) traveling on a True Origin and Destination.

The actual passenger count on a particular segment (a specific flight).

• On-time: Reports and data that reflect an airline/airport’s “on-time” performance – that is, whether the planes are arriving on-time or not. Often used conversationally like, “ran those on-times today”. Find monthly reports and an annual review.
• O&D: Short for “origin and destination” – No connection between points. Otherwise known as a flight leg, or segment. This used in managing travel booking and fulfilment. Also used in air operations related to arrivals and departures.
• Air travel industry abbreviation for passengers. Also a frequent unit used on many airline reports.
• Short for “Per-Day Each Way”; a market’s non-directional passenger volume, calculated daily.
• Airline Per-Day Each Way
• Short for “Passenger Flow Model”. The art and science of estimating traffic (“passenger flow”) based on the flight network, spill, and other stated preconditions.

Revenue management – aka “RM”

• The art and science of trying to optimize an airline’s revenue by analyzing demand and supply for airline schedules.

Short for “Revenue Passenger-Miles” – really just pax * miles, “rev pax” = “pax” usually; can also be in kilometers (“Revenue Passenger-Kilometers” or “RPK”) a measure of revenue-generating passenger volume. Do not get thrown off by “Revenue” – it’s just pax-miles. Qualitatively: how much you’re flying people in absolute terms; the amount of inventory you sold.

• Schedule: The “Schedule” is the master listing of all scheduled flights, including origin, destination, date, time, equipment type, marketing airline, operating airline, via points, etc. Schedules are usually updated weekly.  Many industry insights originate with the schedules data, including how QSI is calculated.
• Spill & recapture : When a flight segment hits 100% utilization (load factor), and there is still additional demand, from all O&Ds that flow over that segment, that excess demand is “spill”, as if from an overflowing cup. The recapture is the allocation of the spilled passenger O&Ds to alternate itineraries. This is a necessary step during planning and forecasting.
• Online O&D: A sub portion of an itinerary flown all on the same airline, in sequence.
• Sector: A nonstop flight from airport A to airport B (. Universally known as just that, aka “Wheels up, wheels down”.  There’s a new sector every time the wheels touch the ground and then lift up again.
• Sector O&D: The origin and destination airport of each flight on a trip. It is recommended to avoid using this term – to avoid confusion with True O&D.
• Segment    –  Also known as a sector. One effect of passenger airline deregulation was to substantially reduce the number of multi-stop, point-to-point routes in favor of nonstop flights to hub cities at which people connect to another nonstop flight to their destination. So increasingly segments = sectors, and indeed the term “segment” has morphed into a synonym for sector.” –  A coupon. “Segment” derives from the old days of paper tickets and multi-stop flights.” (Implication: that a “segment” is any partial multi-stop flight.) Different meanings in different contexts. This ambiguity is why some suggest using sector in preference to segment.

True O&D

• Where a passenger is really coming from and going to, without regard to the connecting points along the way. A True O&D is sometimes called just an O&D, or even a Trip. “True” distinguishes this from “Online O&D”

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• Introduction to Bus Scheduling

• Transport Scheduling
• 24, May 2021

Bus Scheduling is a series of processes and complex mathematical equations that brings together critical bus planning elements including bus stops, routes, timetables, vehicle blocks and driver shifts in an efficient, contract compliant and cost-effective manner that meets customer needs. Tricky to write and every harder to get right in practice.

In this article we breakdown the key steps required to produce a bus schedule to ensure your next transport plan goes off without a hitch.  

So where do we start? From the ground up, of course.

Network Plan – If you fail to plan, you plan to fail. This adage is particularly true in the bus scheduling work. So with this in mind, let’s start with the network. A network plan is the process of determining the route paths a bus service will follow including where a bus service start, end and stop in between. This step is sometimes referred to as the task of making lines on a map. Google Maps is your friend with this exercise. At this point, it’s important to consider the customer - will the decisions you make at the network plan stage improve the chances of delivering a great customer experience. Ask yourself -  is the route direct, are travel times realistic and are the bus stops in the right location?

Timetables – in other words, this is where you create the start times for each service and include the time it takes to travel from stop to stop. This is referred to as a travel time and these should be tailored to the typical travel time by times of the day. Travel times are almost always different throughout the day and by day type, weekday, Saturday, and Sunday. This task is critical in ensuring you build a bus schedule you can actually deliver in the field. Always remember, a bad timetable or timetables cannot be fixed by any of the following tasks. Get it wrong here and you’re in a world of pain.

Interlining – is where you select to allow a bus to operate multiple routes, usually with a common origin or destination. Interlining can also be referred to as interworking. Where you do not allow interlining, you will create a schedule that has buses doing the same route only, which is often referred to as a standalone route or schedule. In general, interline can limit the efficiency of a scheduling outcome.

Dead Running Matrix – this is where you identify all the possible origin and destination options for a bus to travel special or run dead. This activity allows you to identify trips you can link, and also highlights all the “from depot” scenarios (Pull Out) and “return to depot” scenarios (Pull In). Once all these options have been identified, the scheduler will allocate the time it takes to travel between these locations. This is also usually done by time of day based on the underlying traffic conditions.

Rules – is about nominating things such as the maximum shift hours, minimum and maximum break times, any specific shift arrangements such as a broken shift, any specific recovery/layover time between trips and several others.  These are the elements bespoke to your transport operation – the more specific your rules, the more accurate your schedule.

Vehicle Shifts – vehicle shifts can also be referred to as vehicle blocks and is the process of linking all the timetable trips together in the most efficient manner, considering the interlining rules. The rules are also important to make sure sufficient time is allowed between the end of one trip to the start of the next trip. The process should also consider if it is more efficient to send a vehicle back to the depot when there is no efficient trip connection.

Runcutting – is the process of breaking up the vehicle shifts/blocks into segments of work that can be used to create driver shifts or a crew schedule. This process also refers to the rules that you have created. The golden rule of runcutting it is to never increase the number of buses required (peak vehicles) to operate all the trips. In simple terms, do not create meal breaks during the peak, minimise dead running at peak times especially in the peak demand direction.

Driver Roster – is the final step in the scheduling process where the driver shifts are allocated to create a roster. A roster shows all of the work each driver is required to perform over a specific period of time. The duration of a roster can vary, but typically, in my experience a roster is four-week block of shifts. Again, local rules need to be considered, for example: the maximum number of shifts a driver can work consecutive, the number of days off a drive must have, the minimum time between the end of one shift to the start of the next shift.

Take a deep breath. You’ve made it. But before you hit send on the schedule. Double check your work and ensure it meets the needs of your transport operation.

Although the above steps have been simplified to provide a general overview of the scheduling task they represent a logical best practice approach to scheduling.

A key consideration for each step is efficiency - are you creating a route path, a rule, a trip link or a roster that increases the overall cost of the scheduling outcomes?

In future articles we will explain in more detail some of the important considerations in each of the steps to create a bus schedule.

How can we help?

Bus scheduling is hard. Do you need a hand or want more information on any of the steps to create a schedule? Check out our range of easy to use digital tools that take the hard work out of transport planning, saving you time and money.

For more information on this article, please contact us at [email protected]

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Definition of schedule

 (Entry 1 of 2)

Definition of schedule  (Entry 2 of 2)

transitive verb

• catalogue
• enrol

Examples of schedule in a Sentence

These examples are programmatically compiled from various online sources to illustrate current usage of the word 'schedule.' Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.

Word History

Middle English, from Medieval Latin scedula slip, page, charter, from Late Latin schedula slip of paper, diminutive of Latin *scheda strip of papyrus, probably back-formation from Latin schedium impromptu speech, from Greek schedion , from neuter of schedios casual; akin to Greek schedon near at hand, echein to seize, have

14th century, in the meaning defined at sense 4b

1843, in the meaning defined at sense 1

Phrases Containing schedule

• go according to schedule
• tight schedule
• run behind schedule
• pre - schedule
• on schedule
• ahead of schedule
• behind schedule
• behind / off schedule

Dictionary Entries Near schedule

schedule bond

Cite this Entry

“Schedule.” Merriam-Webster.com Dictionary , Merriam-Webster, https://www.merriam-webster.com/dictionary/schedule. Accessed 13 Apr. 2024.

Kids Definition

Kids definition of schedule.

Kids Definition of schedule  (Entry 2 of 2)

Medical Definition

Medical definition of schedule.

Medical Definition of schedule  (Entry 2 of 2)

Legal Definition

Legal definition of schedule, more from merriam-webster on schedule.

Nglish: Translation of schedule for Spanish Speakers

Britannica English: Translation of schedule for Arabic Speakers

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Future Developments

Who should use this publication.

Users of employer-provided vehicles.

Who doesn’t need to use this publication.

Volunteers.

Comments and suggestions.

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• Useful Items - You may want to see:

Travel expenses defined.

Members of the Armed Forces.

Main place of business or work.

No main place of business or work.

Factors used to determine tax home.

Tax Home Different From Family Home

Temporary assignment vs. indefinite assignment.

Exception for federal crime investigations or prosecutions.

Determining temporary or indefinite.

Going home on days off.

Probationary work period.

Separating costs.

Travel expenses for another individual.

Business associate.

Bona fide business purpose.

Lavish or extravagant.

50% limit on meals.

Actual Cost

Incidental expenses.

Incidental-expenses-only method.

50% limit may apply.

Who can use the standard meal allowance.

Use of the standard meal allowance for other travel.

Amount of standard meal allowance.

Federal government's fiscal year.

Standard meal allowance for areas outside the continental United States.

Special rate for transportation workers.

Travel for days you depart and return.

Trip Primarily for Business

Trip primarily for personal reasons.

Public transportation.

Private car.

Travel entirely for business.

Travel considered entirely for business.

Exception 1—No substantial control.

Exception 2—Outside United States no more than a week.

Exception 3—Less than 25% of time on personal activities.

Exception 4—Vacation not a major consideration.

Travel allocation rules.

Counting business days.

Transportation day.

Presence required.

Day spent on business.

Certain weekends and holidays.

Nonbusiness activity on the way to or from your business destination.

Nonbusiness activity at, near, or beyond business destination.

Other methods.

Travel Primarily for Personal Reasons

Daily limit on luxury water travel.

Meals and entertainment.

Not separately stated.

Convention agenda.

North American area.

Reasonableness test.

Cruise Ships

Deduction may depend on your type of business.

Exceptions to the Rules

Entertainment events.

Entertainment facilities.

Club dues and membership fees.

Gift or entertainment.

Other rules for meals and entertainment expenses.

Costs to include or exclude.

Application of 50% limit.

When to apply the 50% limit.

Taking turns paying for meals.

1—Expenses treated as compensation.

2—Employee's reimbursed expenses.

3—Self-employed reimbursed expenses.

4—Recreational expenses for employees.

5—Advertising expenses.

6—Sale of meals.

Individuals subject to “hours of service” limits.

Incidental costs.

Exceptions.

• Illustration of transportation expenses.

Temporary work location.

No regular place of work.

Two places of work.

Armed Forces reservists.

Commuting expenses.

Parking fees.

Advertising display on car.

Hauling tools or instruments.

Union members' trips from a union hall.

Office in the home.

Examples of deductible transportation.

Choosing the standard mileage rate.

Standard mileage rate not allowed.

Five or more cars.

Personal property taxes.

Parking fees and tolls.

Sale, trade-in, or other disposition.

Business and personal use.

Employer-provided vehicle.

Interest on car loans.

Taxes paid on your car.

Sales taxes.

Fines and collateral.

Casualty and theft losses.

Depreciation and section 179 deductions.

Car defined.

Qualified nonpersonal use vehicles.

More information.

More than 50% business use requirement.

Limit on the amount of the section 179 deduction.

Limit for sport utility and certain other vehicles.

Limit on total section 179 deduction, special depreciation allowance, and depreciation deduction.

Cost of car.

Basis of car for depreciation.

When to elect.

How to elect.

Revoking an election.

Recapture of section 179 deduction.

Dispositions.

Combined depreciation.

Qualified car.

Election not to claim the special depreciation allowance.

Placed in service.

Car placed in service and disposed of in the same year.

Methods of depreciation.

More-than-50%-use test.

Qualified business use.

Use of your car by another person.

Business use changes.

Use for more than one purpose.

Change from personal to business use.

Unadjusted basis.

Improvements.

Car trade-in.

Effect of trade-in on basis.

Traded car used only for business.

Traded car used partly in business.

Modified Accelerated Cost Recovery System (MACRS).

Recovery period.

Depreciation methods.

MACRS depreciation chart.

Depreciation in future years.

Disposition of car during recovery period.

How to use the 2023 chart.

Trucks and vans.

Car used less than full year.

Reduction for personal use.

Section 179 deduction.

Deductions in years after the recovery period.

Unrecovered basis.

The recovery period.

How to treat unrecovered basis.

• Table 4-1. 2023 MACRS Depreciation Chart      (Use To Figure Depreciation for 2023)

Qualified business use 50% or less in year placed in service.

Qualified business use 50% or less in a later year.

Excess depreciation.

Deductible payments.

Fair market value.

Figuring the inclusion amount.

Leased car changed from business to personal use.

Leased car changed from personal to business use.

Reporting inclusion amounts.

Casualty or theft.

Depreciation adjustment when you used the standard mileage rate.

Depreciation deduction for the year of disposition.

Documentary evidence.

Adequate evidence.

Canceled check.

Duplicate information.

Timely kept records.

Proving business purpose.

Confidential information.

Exceptional circumstances.

Destroyed records.

Separating expenses.

Combining items.

Car expenses.

Gift expenses.

Allocating total cost.

If your return is examined.

Reimbursed for expenses.

Examples of Records

Self-employed.

Both self-employed and an employee.

Statutory employees.

Reimbursement for personal expenses.

Income-producing property.

Value reported on Form W-2.

Full value included in your income.

Less than full value included in your income.

No reimbursement.

Reimbursement, allowance, or advance.

Reasonable period of time.

Employee meets accountable plan rules.

Accountable plan rules not met.

Failure to return excess reimbursements.

Reimbursement of nondeductible expenses.

Adequate Accounting

Related to employer.

The federal rate.

Regular federal per diem rate.

The standard meal allowance.

High-low rate.

Prorating the standard meal allowance on partial days of travel.

The standard mileage rate.

Fixed and variable rate (FAVR).

Reporting your expenses with a per diem or car allowance.

Allowance less than or equal to the federal rate.

Allowance more than the federal rate.

Travel advance.

Unproven amounts.

Per diem allowance more than federal rate.

Reporting your expenses under a nonaccountable plan.

Adequate accounting.

How to report.

Contractor adequately accounts.

Contractor doesn’t adequately account.

High-low method.

Regular federal per diem rate method.

Federal per diem rate method.

Information on use of cars.

Standard mileage rate.

Actual expenses.

Car rentals.

Transportation expenses.

Employee business expenses other than nonentertainment meals.

Non-entertainment-related meal expenses.

“Hours of service” limits.

Reimbursements.

Allocating your reimbursement.

After you complete the form.

Limits on employee business expenses.

1. Limit on meals and entertainment.

2. Limit on total itemized deductions.

Member of a reserve component.

Officials Paid on a Fee Basis

Special rules for married persons.

Where to report.

Impairment-Related Work Expenses of Disabled Employees

Preparing and filing your tax return.

Free options for tax preparation.

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Employers can register to use Business Services Online.

IRS social media.

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Online tax information in other languages.

Free Over-the-Phone Interpreter (OPI) Service.

Accessibility Helpline available for taxpayers with disabilities.

Getting tax forms and publications.

Getting tax publications and instructions in eBook format.

Access your online account (individual taxpayers only).

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Tax Pro Account.

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Reporting and resolving your tax-related identity theft issues.

Ways to check on the status of your refund.

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What if I can’t pay now?

Filing an amended return.

Checking the status of your amended return.

Understanding an IRS notice or letter you’ve received.

Responding to an IRS notice or letter.

Contacting your local TAC.

What Is TAS?

How can you learn about your taxpayer rights, what can tas do for you, how can you reach tas, how else does tas help taxpayers, low income taxpayer clinics (litcs), appendix a-1. inclusion amounts for passenger automobiles first leased in 2018, appendix a-2. inclusion amounts for passenger automobiles first leased in 2019, appendix a-3. inclusion amounts for passenger automobiles first leased in 2020, appendix a-4. inclusion amounts for passenger automobiles first leased in 2021, appendix a-5. inclusion amounts for passenger automobiles first leased in 2022, appendix a-6. inclusion amounts for passenger automobiles first leased in 2023, publication 463 - additional material, publication 463 (2023), travel, gift, and car expenses.

For use in preparing 2023 Returns

Publication 463 - Introductory Material

For the latest information about developments related to Pub. 463, such as legislation enacted after it was published, go to IRS.gov/Pub463 .

Standard mileage rate. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile. Car expenses and use of the standard mileage rate are explained in chapter 4.

Depreciation limits on cars, trucks, and vans. The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. Depreciation limits are explained in chapter 4.

Section 179 deduction. The maximum amount you can elect to deduct for section 179 property (including cars, trucks, and vans) you placed in service in tax years beginning in 2023 is $1,160,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,890,000. Section 179 deduction is explained in chapter 4.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2023 is $28,900.

Temporary deduction of 100% business meals. The 100% deduction on certain business meals expenses as amended under the Taxpayer Certainty and Disaster Tax Relief Act of 2020, and enacted by the Consolidated Appropriations Act, 2021, has expired. Generally, the cost of business meals remains deductible, subject to the 50% limitation. See 50% Limit in chapter 2 for more information.

Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child.

Per diem rates. Current and prior per diem rates may be found on the U.S. General Services Administration (GSA) website at GSA.gov/travel/plan-book/per-diem-rates .

Introduction

You may be able to deduct the ordinary and necessary business-related expenses you have for:

Non-entertainment-related meals,

Transportation.

This publication explains:

What expenses are deductible,

How to report them on your return,

What records you need to prove your expenses, and

How to treat any expense reimbursements you may receive.

You should read this publication if you are an employee or a sole proprietor who has business-related travel, non-entertainment-related meals, gift, or transportation expenses.

If an employer-provided vehicle was available for your use, you received a fringe benefit. Generally, your employer must include the value of the use or availability of the vehicle in your income. However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle).

A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it.

A qualified nonpersonal use vehicle is one that isn’t likely to be used more than minimally for personal purposes because of its design. See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4.

For information on how to report your car expenses that your employer didn’t provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6.

Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to the instructions for their required tax forms, for information on deducting travel, meals, and entertainment expenses.

If you are an employee, you won’t need to read this publication if all of the following are true.

You fully accounted to your employer for your work-related expenses.

You received full reimbursement for your expenses.

Your employer required you to return any excess reimbursement and you did so.

There is no amount shown with a code L in box 12 of your Form W-2, Wage and Tax Statement.

If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. See Out-of-Pocket Expenses in Giving Services in Pub. 526, Charitable Contributions, for information on the expenses you can deduct.

We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items

Publication

946 How To Depreciate Property

Form (and Instructions)

Schedule A (Form 1040) Itemized Deductions

Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship)

Schedule F (Form 1040) Profit or Loss From Farming

2106 Employee Business Expenses

4562 Depreciation and Amortization (Including Information on Listed Property)

See How To Get Tax Help for information about getting these publications and forms.

If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses.

This chapter discusses:

Traveling away from home,

Temporary assignment or job, and

What travel expenses are deductible.

For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.

An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn’t have to be required to be considered necessary.

You will find examples of deductible travel expenses in Table 1-1 .

Traveling Away From Home

You are traveling away from home if:

Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and

You need to sleep or rest to meet the demands of your work while away from home.

You are a railroad conductor. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. You are considered to be away from home.

You are a truck driver. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you aren’t off to get necessary sleep and the brief time off isn’t an adequate rest period, you aren’t traveling away from home.

If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging. You can’t deduct these expenses even if you have to maintain a home in the United States for your family members who aren’t allowed to accompany you overseas. If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Pub. 3, Armed Forces' Tax Guide.

A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes.

To determine whether you are traveling away from home, you must first determine the location of your tax home.

Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.

If you have more than one regular place of business, your tax home is your main place of business. See Main place of business or work , later.

If you don’t have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. See No main place of business or work , later.

If you don’t have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you can’t claim a travel expense deduction because you are never considered to be traveling away from home.

If you have more than one place of work, consider the following when determining which one is your main place of business or work.

The total time you ordinarily spend in each place.

The level of your business activity in each place.

Whether your income from each place is significant or insignificant.

You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Cincinnati is your main place of work because you spend most of your time there and earn most of your income there.

You may have a tax home even if you don’t have a regular or main place of work. Your tax home may be the home where you regularly live.

If you don’t have a regular or main place of business or work, use the following three factors to determine where your tax home is.

You perform part of your business in the area of your main home and use that home for lodging while doing business in the area.

You have living expenses at your main home that you duplicate because your business requires you to be away from that home.

You haven’t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.

If you satisfy all three factors, your tax home is the home where you regularly live. If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you can’t deduct travel expenses.

You are single and live in Boston in an apartment you rent. You have worked for your employer in Boston for a number of years. Your employer enrolls you in a 12-month executive training program. You don’t expect to return to work in Boston after you complete your training.

During your training, you don’t do any work in Boston. Instead, you receive classroom and on-the-job training throughout the United States. You keep your apartment in Boston and return to it frequently. You use your apartment to conduct your personal business. You also keep up your community contacts in Boston. When you complete your training, you are transferred to Los Angeles.

You don’t satisfy factor (1) because you didn’t work in Boston. You satisfy factor (2) because you had duplicate living expenses. You also satisfy factor (3) because you didn’t abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Therefore, you have a tax home in Boston.

You are an outside salesperson with a sales territory covering several states. Your employer's main office is in Newark, but you don’t conduct any business there. Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. You have a room in your married sister's house in Dayton. You stay there for one or two weekends a year, but you do no work in the area. You don’t pay your sister for the use of the room.

You don’t satisfy any of the three factors listed earlier. You are an itinerant and have no tax home.

If you (and your family) don’t live at your tax home (defined earlier), you can’t deduct the cost of traveling between your tax home and your family home. You also can’t deduct the cost of meals and lodging while at your tax home. See Example 1 , later.

If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See Example 2 , later.

You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in Phoenix. At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. You can’t deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. This is because Phoenix is your tax home.

Your family home is in Pittsburgh, where you work 12 weeks a year. The rest of the year you work for the same employer in Baltimore. In Baltimore, you eat in restaurants and sleep in a rooming house. Your salary is the same whether you are in Pittsburgh or Baltimore.

Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. You can’t deduct any expenses you have for meals and lodging there. However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. You can deduct the cost of your round trip between Baltimore and Pittsburgh. You can also deduct your part of your family's living expenses for non-entertainment-related meals and lodging while you are living and working in Pittsburgh.

Temporary Assignment or Job

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each workday.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you can’t deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called “travel allowances” and you account to your employer for them. You may be able to deduct the cost of relocating to your new tax home as a moving expense. See Pub. 3 for more information.

If you are a federal employee participating in a federal crime investigation or prosecution, you aren’t subject to the 1-year rule. This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility.

For you to qualify, the Attorney General (or their designee) must certify that you are traveling:

For the federal government;

In a temporary duty status; and

To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

The following examples illustrate whether an assignment or job is temporary or indefinite.

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.

You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 18 months. The job was actually completed in 10 months.

Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. You can’t deduct any travel expenses you had in Fresno because Fresno became your tax home.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 9 months. After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months).

Initially, you realistically expected the job in Fresno to last for only 9 months. However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. You can deduct only your travel expenses for the first 8 months. You can’t deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.

If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.

If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. You can’t deduct any of your expenses for meals and lodging during the probationary period.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

If you have one expense that includes the costs of non-entertainment-related meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of non-entertainment-related meals, and entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes one or more meals in its room charge.

If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally can’t deduct their travel expenses.

You can deduct the travel expenses of someone who goes with you if that person:

Is your employee,

Has a bona fide business purpose for the travel, and

Would otherwise be allowed to deduct the travel expenses.

If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. A business associate is someone with whom you could reasonably expect to actively conduct business. A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor.

Table 1-1. Travel Expenses You Can Deduct

A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Incidental services, such as typing notes or assisting in entertaining customers, aren’t enough to make the expenses deductible.

You drive to Chicago on business and take your spouse with you. Your spouse isn’t your employee. Your spouse occasionally types notes, performs similar services, and accompanies you to luncheons and dinners. The performance of these services doesn’t establish that your spouse’s presence on the trip is necessary to the conduct of your business. Your spouse’s expenses aren’t deductible.

You pay $199 a day for a double room. A single room costs $149 a day. You can deduct the total cost of driving your car to and from Chicago, but only $149 a day for your hotel room. If both you and your spouse use public transportation, you can only deduct your fare.

You can deduct a portion of the cost of meals if it is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Meal and entertainment expenses are discussed in chapter 2 .

You can't deduct expenses for meals that are lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances. Meal expenses won't be disallowed merely because they are more than a fixed dollar amount or because the meals take place at deluxe restaurants, hotels, or resorts.

You can figure your meal expenses using either of the following methods.

Actual cost.

If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. If you aren’t reimbursed, the 50% limit applies even if the unreimbursed meal expense is for business travel. Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans.

You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. If you use this method, you must keep records of your actual cost.

Standard Meal Allowance

Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. The set amount varies depending on where and when you travel. In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . If you use the standard meal allowance, you must still keep records to prove the time, place, and business purpose of your travel. See the recordkeeping rules for travel in chapter 5 .

The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

Incidental expenses don’t include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings.

You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you didn’t pay or incur any meal expenses. You can’t use this method on any day that you use the standard meal allowance. This method is subject to the proration rules for partial days. See Travel for days you depart and return , later, in this chapter.

The incidental-expenses-only method isn’t subject to the 50% limit discussed below.

If you use the standard meal allowance method for non-entertainment-related meal expenses and you aren’t reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. The 50% Limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6.

You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.

You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. You can’t use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes.

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day.

Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances.

If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. If you work in the transportation industry, however, see Special rate for transportation workers , later.

Per diem rates are listed by the federal government's fiscal year, which runs from October 1 to September 30. You can choose to use the rates from the 2022 fiscal year per diem tables or the rates from the 2023 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. See Transition Rules , later.

The standard meal allowance rates above don’t apply to travel in Alaska, Hawaii, or any other location outside the continental United States. The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. The Department of State establishes per diem rates for all other foreign areas.

You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:

Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck; and

Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.

Method 1: You can claim 3 / 4 of the standard meal allowance.

Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.

You are employed in New Orleans as a convention planner. In March, your employer sent you on a 3-day trip to Washington, DC, to attend a planning seminar. You left your home in New Orleans at 10 a.m. on Wednesday and arrived in Washington, DC, at 5:30 p.m. After spending 2 nights there, you flew back to New Orleans on Friday and arrived back home at 8 p.m. Your employer gave you a flat amount to cover your expenses and included it with your wages.

Under Method 1 , you can claim 2½ days of the standard meal allowance for Washington, DC: 3 / 4 of the daily rate for Wednesday and Friday (the days you departed and returned), and the full daily rate for Thursday.

Under Method 2 , you could also use any method that you apply consistently and that is in accordance with reasonable business practice. For example, you could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days.

Travel in the United States

The following discussion applies to travel in the United States. For this purpose, the United States includes the 50 states and the District of Columbia. The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. See Part of Trip Outside the United States , later.

You can deduct all of your travel expenses if your trip was entirely business related. If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination.

You work in Atlanta and take a business trip to New Orleans in May. Your business travel totals 900 miles round trip. On your way home, you stop in Mobile to visit your parents. You spend $2,165 for the 9 days you are away from home for travel, non-entertainment-related meals, lodging, and other travel expenses. If you hadn’t stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,633.50. You can deduct $1,633.50 for your trip, including the cost of round-trip transportation to and from New Orleans. The deduction for your non-entertainment-related meals is subject to the 50% limit on meals mentioned earlier.

If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. However, you can deduct any expenses you have while at your destination that are directly related to your business.

A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, won’t change what is really a vacation into a business trip.

Part of Trip Outside the United States

If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. For the part of your trip that is inside the United States, use the rules for travel in the United States. Travel outside the United States doesn’t include travel from one point in the United States to another point in the United States. The following discussion can help you determine whether your trip was entirely within the United States.

If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States , later.

You fly from New York to Puerto Rico with a scheduled stop in Miami. Puerto Rico isn’t considered part of the United States for purposes of travel. You return to New York nonstop. The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States.

Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States.

You travel by car from Denver to Mexico City and return. Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. The rules below under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border.

Travel Outside the United States

If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. For this purpose, the United States includes the 50 states and the District of Columbia.

How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related.

Travel Entirely for Business or Considered Entirely for Business

You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business.

If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses.

Even if you didn’t spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions.

Your trip is considered entirely for business if you didn’t have substantial control over arranging the trip. The fact that you control the timing of your trip doesn’t, by itself, mean that you have substantial control over arranging your trip.

You don’t have substantial control over your trip if you:

Are an employee who was reimbursed or paid a travel expense allowance, and

Aren’t related to your employer, or

Aren’t a managing executive.

“Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances .

A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel.

A self-employed person generally has substantial control over arranging business trips.

Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. One week means 7 consecutive days. In counting the days, don’t count the day you leave the United States, but do count the day you return to the United States.

You traveled to Brussels primarily for business. You left Denver on Tuesday and flew to New York. On Wednesday, you flew from New York to Brussels, arriving the next morning. On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. You flew back to New York, arriving Wednesday afternoon. On Thursday, you flew back to Denver.

Although you were away from your home in Denver for more than a week, you weren’t outside the United States for more than a week. This is because the day you depart doesn’t count as a day outside the United States.

You can deduct your cost of the round-trip flight between Denver and Brussels. You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. However, you can’t deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities.

Your trip is considered entirely for business if:

You were outside the United States for more than a week, and

You spent less than 25% of the total time you were outside the United States on nonbusiness activities.

You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. You then flew back to Seattle. You spent 1 day flying in each direction.

Because only 5 / 21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you hadn’t engaged in any nonbusiness activity. The amount you can deduct is the cost of the round-trip plane fare and 16 days of non-entertainment-related meals (subject to the 50% Limit ), lodging, and other related expenses.

Your trip is considered entirely for business if you can establish that a personal vacation wasn’t a major consideration, even if you have substantial control over arranging the trip.

Travel Primarily for Business

If you travel outside the United States primarily for business but spend some of your time on other activities, you generally can’t deduct all of your travel expenses. You can only deduct the business portion of your cost of getting to and from your destination. You must allocate the costs between your business and other activities to determine your deductible amount. See Travel allocation rules , later.

If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. The days you depart from and return to the United States are both counted as days outside the United States.

To figure the deductible amount of your round-trip travel expenses, use the following fraction. The numerator (top number) is the total number of business days outside the United States. The denominator (bottom number) is the total number of business and nonbusiness days of travel.

Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays.

Count as a business day any day you spend traveling to or from a business destination. However, if because of a nonbusiness activity you don’t travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Extra days for side trips or nonbusiness activities can’t be counted as business days.

Count as a business day any day your presence is required at a particular place for a specific business purpose. Count it as a business day even if you spend most of the day on nonbusiness activities.

If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Also, count as a business day any day you are prevented from working because of circumstances beyond your control.

Count weekends, holidays, and other necessary standby days as business days if they fall between business days. But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, don’t count them as business days.

Your tax home is New York City. You travel to Quebec, where you have a business meeting on Friday. You have another meeting on the following Monday. Because your presence was required on both Friday and Monday, they are business days. Because the weekend is between business days, Saturday and Sunday are counted as business days. This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity.

If, in Example 1 , you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days.

If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends.

You determine the nonbusiness portion of that expense by multiplying it by a fraction. The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States, and the denominator (bottom number) is the total number of days you spend outside the United States.

You live in New York. On May 4, you flew to Paris to attend a business conference that began on May 5. The conference ended at noon on May 14. That evening, you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. The primary purpose for the trip was to attend the conference.

If you hadn’t stopped in Dublin, you would have arrived home the evening of May 14. You don’t meet any of the exceptions that would allow you to consider your travel entirely for business. May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days.

You can deduct the cost of your non-entertainment-related meals (subject to the 50% Limit ), lodging, and other business-related travel expenses while in Paris.

You can’t deduct your expenses while in Dublin. You also can’t deduct 7 / 18 of what it would have cost you to travel round trip between New York and Dublin.

You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Round-trip airfare from New York to Dublin would have been $1,250.

You figure the deductible part of your air travel expenses by subtracting 7 / 18 of the round-trip airfare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7 / 18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850).

Your deductible air travel expense is $1,364 ($1,850 − $486).

If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends.

None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible.

Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation.

You can’t deduct any part of the cost of your trip from Paris to Venice and return to Paris. In addition, you can’t deduct 7 / 18 of the airfare and other expenses from New York to Paris and back to New York.

You can deduct 11 / 18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your non-entertainment-related meals (subject to the 50% Limit ), lodging, and any other business expenses you had in Paris. (Assume these expenses total $4,939.) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 ( 11 / 18 × $1,750), plus the full $4,939 for the expenses you had in Paris.

You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States.

If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business.

The university from which you graduated has a continuing education program for members of its alumni association. This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. However, none of the conferences are directed toward specific occupations or professions. It is up to each participant to seek out specialists and organizational settings appropriate to their occupational interests.

Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Professional conference directors schedule and conduct the sessions. Participants can choose those sessions they wish to attend.

You can participate in this program because you are a member of the alumni association. You and your family take one of the trips. You spend about 2 hours at each of the planned sessions. The rest of the time you go touring and sightseeing with your family. The trip lasts less than 1 week.

Your travel expenses for the trip aren’t deductible since the trip was primarily a vacation. However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses.

Luxury Water Travel

If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. The limit is twice the highest federal per diem rate allowable at the time of your travel. (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home within the United States for business purposes.)

The highest federal per diem rate allowed and the daily limit for luxury water travel in 2023 are shown in the following table.

You are a travel agent and traveled by ocean liner from New York to London, England, on business in May. Your expense for the 6-day cruise was $6,200. Your deduction for the cruise can’t exceed $4,776 (6 days × $796 daily limit).

If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on non-entertainment-related meals and entertainment before you apply the daily limit. For a discussion of the 50% Limit , see chapter 2.

In the previous example, your luxury water travel had a total cost of $6,200. Of that amount, $3,700 was separately stated as non-entertainment-related meals and $1,000 was separately stated as entertainment. Considering that you are self-employed, you aren’t reimbursed for any of your travel expenses. You figure your deductible travel expenses as follows.

If your meal or entertainment charges aren’t separately stated or aren’t clearly identifiable, you don’t have to allocate any portion of the total charge to meals or entertainment.

The daily limit on luxury water travel (discussed earlier) doesn’t apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. See Cruise Ships , later, under Conventions.

Conventions

You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You can’t deduct the travel expenses for your family.

If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you can’t deduct the expenses.

The convention agenda or program generally shows the purpose of the convention. You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. The agenda doesn’t have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes.

Conventions Held Outside the North American Area

You can’t deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless:

The meeting is directly related to the active conduct of your trade or business, and

It is as reasonable to hold the meeting outside the North American area as within the North American area. See Reasonableness test , later.

The North American area includes the following locations.

The following factors are taken into account to determine if it was as reasonable to hold the meeting outside the North American area as within the North American area.

The purpose of the meeting and the activities taking place at the meeting.

The purposes and activities of the sponsoring organizations or groups.

The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held.

Other relevant factors you may present.

You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. All ships that sail are considered cruise ships.

You can deduct these expenses only if all of the following requirements are met.

The convention, seminar, or meeting is directly related to the active conduct of your trade or business.

The cruise ship is a vessel registered in the United States.

All of the cruise ship's ports of call are in the United States or in territories of the United States.

You attach to your return a written statement signed by you that includes information about:

The total days of the trip (not including the days of transportation to and from the cruise ship port),

The number of hours each day that you devoted to scheduled business activities, and

A program of the scheduled business activities of the meeting.

You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes:

A schedule of the business activities of each day of the meeting, and

The number of hours you attended the scheduled business activities.

2. Meals and Entertainment

You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren't considered lavish or extravagant.

Entertainment

Entertainment—defined.

Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Entertainment may also include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families.

Your kind of business may determine if a particular activity is considered entertainment. For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally isn’t considered entertainment. This is because fashion shows are typical in your business. But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show is generally considered entertainment.

If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge.

In general, entertainment expenses are nondeductible. However, there are a few exceptions to the general rule, including:

Entertainment treated as compensation on your originally filed tax returns (and treated as wages to your employees);

Recreational expenses for employees such as a holiday party or a summer picnic;

Expenses related to attending business meetings or conventions of certain exempt organizations such as business leagues, chambers of commerce, professional associations, etc.; and

Entertainment sold to customers. For example, if you run a nightclub, your expenses for the entertainment you furnish to your customers, such as a floor show, aren’t subject to the nondeductible rules.

Examples of Nondeductible Entertainment

Generally, you can't deduct any expense for an entertainment event. This includes expenses for entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips.

Generally, you can’t deduct any expense for the use of an entertainment facility. This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection.

An entertainment facility is any property you own, rent, or use for entertainment. Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort.

You can’t deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes.

This rule applies to any membership organization if one of its principal purposes is either:

To conduct entertainment activities for members or their guests; or

To provide members or their guests with access to entertainment facilities, discussed later.

The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. You can’t deduct dues paid to:

Country clubs,

Golf and athletic clubs,

Airline clubs,

Hotel clubs, and

Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions.

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift.

As discussed above, entertainment expenses are generally nondeductible. However, you may continue to deduct 50% of the cost of business meals if you (or an employee) is present and the food or beverages are not considered lavish or extravagant. The meals may be provided to a current or potential business customer, client, consultant, or similar business contact.

Food and beverages that are provided during entertainment events are not considered entertainment if purchased separately from the entertainment, or if the cost of the food and beverages is stated separately from the cost of the entertainment on one or more bills, invoices, or receipts. However, the entertainment disallowance rule may not be circumvented through inflating the amount charged for food and beverages.

Any allowed expense must be ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary. Expenses must not be lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances.

For each example, assume that the food and beverage expenses are ordinary and necessary expenses under section 162(a) paid or incurred during the tax year in carrying on a trade or business and are not lavish or extravagant under the circumstances. Also assume that the taxpayer and the business contact are not engaged in a trade or business that has any relation to the entertainment activity.

Taxpayer A invites B, a business contact, to a baseball game. A purchases tickets for A and B to attend the game. While at the game, A buys hot dogs and drinks for A and B. The baseball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by A. The cost of the hot dogs and drinks, which are purchased separately from the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, A may deduct 50% of the expenses associated with the hot dogs and drinks purchased at the game.

Taxpayer C invites D, a business contact, to a basketball game. C purchases tickets for C and D to attend the game in a suite, where they have access to food and beverages. The cost of the basketball game tickets, as stated on the invoice, includes the food and beverages. The basketball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by C. The cost of the food and beverages, which are not purchased separately from the game tickets, is not stated separately on the invoice. Thus, the cost of the food and beverages is also an entertainment expense that is subject to the section 274(a)(1) disallowance. Therefore, C may not deduct any of the expenses associated with the basketball game.

Assume the same facts as in Example 2 , except that the invoice for the basketball game tickets separately states the cost of the food and beverages. As in Example 2 , the basketball game is entertainment as defined in Regulations section 1.274-2(b)(1)(i) and, thus, the cost of the game tickets, other than the cost of the food and beverages, is an entertainment expense and is not deductible by C. However, the cost of the food and beverages, which is stated separately on the invoice for the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, C may deduct 50% of the expenses associated with the food and beverages provided at the game.

In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal expenses. See Individuals subject to hours of service limits , later.)

The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed.

Examples of meals might include:

Meals while traveling away from home (whether eating alone or with others) on business, or

Meal at a business convention or business league meeting.

Figure A. Does the 50% Limit Apply to Your Expenses?

There are exceptions to these rules. See Exceptions to the 50% Limit for Meals , later.

Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Summary: This is a flowchart used to determine if employees and self-employed persons need to put a 50% limit on their business expense deductions.

This is the starting of the flowchart.

Decision (1)

Were your meal and entertainment expenses reimbursed? (Count only reimbursements your employer didn’t include in box 1 of your Form W-2. If self-employed, count only reimbursements from clients or customers that aren’t included on Form 1099-MISC, Miscellaneous Income.)

Decision (2)

If an employee, did you adequately account to your employer under an accountable plan? If self-employed, did you provide the payer with adequate records? (See Chapter 6.)

Decision (3)

Did your expenses exceed the reimbursement?

Decision (4)

Process (a)

Your meal and entertainment expenses are NOT subject to the limitations. However, since the reimbursement wasn’t treated as wages or as other taxable income, you can’t deduct the expenses.

Process (b)

Your nonentertainment meal expenses ARE subject to the 50% limit. Your entertainment expenses are nondeductible.

This is the ending of the flowchart.

Please click here for the text description of the image.

Taxes and tips relating to a business meal are included as a cost of the meal and are subject to the 50% limit. However, the cost of transportation to and from the meal is not treated as part of the cost and would not be subject to the limit.

The 50% limit on meal expenses applies if the expense is otherwise deductible and isn’t covered by one of the exceptions discussed later. Figure A can help you determine if the 50% limit applies to you.

The 50% limit also applies to certain meal expenses that aren’t business related. It applies to meal expenses you have for the production of income, including rental or royalty income. It also applies to the cost of meals included in deductible educational expenses.

The 50% limit will apply after determining the amount that would otherwise qualify for a deduction. You first have to determine the amount of meal expenses that would be deductible under the other rules discussed in this publication.

If a group of business acquaintances takes turns picking up each others' meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense.

You spend $200 (including tax and tip) for a business meal. If $110 of that amount isn’t allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction can’t be more than $45 (50% (0.50) × $90).

You purchase two tickets to a concert for $200 for you and your client. Your deduction is zero because no deduction is allowed for entertainment expenses.

Exception to the 50% Limit for Meals

Your meal expense isn’t subject to the 50% limit if the expense meets one of the following exceptions.

In general, expenses for goods, services, and facilities, to the extent the expenses are treated by the taxpayer, with respect to entertainment, amusement, or recreation, as compensation to an employee and as wages to the employee for tax purposes.

If you are an employee, you aren’t subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Accountable plans are discussed in chapter 6.

If you are self-employed, your deductible meal expenses aren’t subject to the 50% limit if all of the following requirements are met.

You have these expenses as an independent contractor.

Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.

You provide adequate records of these expenses to your customer or client. (See chapter 5 .)

In this case, your client or customer is subject to the 50% limit on the expenses.

You are a self-employed attorney who adequately accounts for meal expenses to a client who reimburses you for these expenses. You aren’t subject to the limitation on meal expenses. If the client can deduct the expenses, the client is subject to the 50% limit.

If you (as an independent contractor) have expenses for meals related to providing services for a client but don’t adequately account for and seek reimbursement from the client for those expenses, you are subject to the 50% limit on non-entertainment-related meals and the entertainment-related meal expenses are nondeductible to you.

You aren't subject to the 50% limit for expenses for recreational, social, or similar activities (including facilities) such as a holiday party or a summer picnic.

You aren’t subject to the 50% limit if you provide meals to the general public as a means of advertising or promoting goodwill in the community. For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit.

You aren’t subject to the 50% limit if you actually sell meals to the public. For example, if you run a restaurant, your expense for the food you furnish to your customers isn’t subject to the 50% limit.

You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%.

Individuals subject to the Department of Transportation's “hours of service” limits include the following persons.

Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

Interstate truck operators and bus drivers who are under Department of Transportation regulations.

Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

Certain merchant mariners who are under Coast Guard regulations.

If you give gifts in the course of your trade or business, you may be able to deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts.

You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift.

If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. This rule doesn’t apply if you have a bona fide, independent business connection with that family member and the gift isn’t intended for the customer's eventual use.

If you and your spouse both give gifts, both of you are treated as one taxpayer. It doesn’t matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. If a partnership gives gifts, the partnership and the partners are treated as one taxpayer.

You sell products to a local company. You and your spouse gave the local company three gourmet gift baskets to thank them for their business. You and your spouse paid $80 for each gift basket, or $240 total. Three of the local company's executives took the gift baskets home for their families' use. You and your spouse have no independent business relationship with any of the executives' other family members. You and your spouse can deduct a total of $75 ($25 limit × 3) for the gift baskets.

Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit.

A cost is incidental only if it doesn’t add substantial value to the gift. For example, the cost of gift wrapping is an incidental cost. However, the purchase of an ornamental basket for packaging fruit isn’t an incidental cost if the value of the basket is substantial compared to the value of the fruit.

The following items aren’t considered gifts for purposes of the $25 limit.

An item that costs $4 or less and:

Has your name clearly and permanently imprinted on the gift, and

Is one of a number of identical items you widely distribute. Examples include pens, desk sets, and plastic bags and cases.

Signs, display racks, or other promotional material to be used on the business premises of the recipient.

Figure B. When Are Transportation Expenses Deductible?

Most employees and self-employed persons can use this chart. (Don’t use this chart if your home is your principal place of business. See Office in the home , later.)

Figure B. When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1.162-1(a); RR 55–109; RR 94–47

Summary: This illustration depicts the rules used to determine if transportation expenses are deductible.

The image then lists definitions for words used in the graphic:

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift.

4. Transportation

This chapter discusses expenses you can deduct for business transportation when you aren’t traveling away from home , as defined in chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the cost of driving and maintaining your car.

Transportation expenses include the ordinary and necessary costs of all of the following.

Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax home is defined in chapter 1.

Visiting clients or customers.

Going to a business meeting away from your regular workplace.

Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.

Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if (1) you have one or more regular work locations away from your residence; or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance.

Illustration of transportation expenses.

Figure B above illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. You may want to refer to it when deciding whether you can deduct your transportation expenses.

If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.

If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.

If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment isn’t temporary, regardless of whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It won’t be treated as temporary after the date you determine it will last more than 1 year.

If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses, as discussed in chapter 1 .

If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.

Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.

You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

If you work at two places in 1 day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you don’t go directly from one location to the other, you can’t deduct more than the amount it would have cost you to go directly from the first location to the second.

Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You can’t deduct them.

A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work .

You usually can’t deduct the expense if the reserve meeting is held on a day on which you don’t work at your regular job. In this case, your transportation is generally a nondeductible commuting expense. However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work.

If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses.

If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. These expenses are discussed in chapter 1 .

If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules in chapter 6.

You can’t deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You can’t deduct commuting expenses no matter how far your home is from your regular place of work. You can’t deduct commuting expenses even if you work during the commuting trip.

You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities don’t change the trip from personal to business. You can’t deduct your commuting expenses.

Fees you pay to park your car at your place of business are nondeductible commuting expenses. You can, however, deduct business-related parking fees when visiting a customer or client.

Putting display material that advertises your business on your car doesn’t change the use of your car from personal use to business use. If you use this car for commuting or other personal uses, you still can’t deduct your expenses for those uses.

You can’t deduct the cost of using your car in a nonprofit car pool. Don’t include payments you receive from the passengers in your income. These payments are considered reimbursements of your expenses. However, if you operate a car pool for a profit, you must include payments from passengers in your income. You can then deduct your car expenses (using the rules in this publication).

Hauling tools or instruments in your car while commuting to and from work doesn’t make your car expenses deductible. However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car).

If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located.

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

The following examples show when you can deduct transportation expenses based on the location of your work and your home.

You regularly work in an office in the city where you live. Your employer sends you to a 1-week training session at a different office in the same city. You travel directly from your home to the training location and return each day. You can deduct the cost of your daily round-trip transportation between your home and the training location.

Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

Car Expenses

If you use your car for business purposes, you may be able to deduct car expenses. You can generally use one of the two following methods to figure your deductible expenses.

Actual car expenses.

The cost of using your car as an employee, whether measured using actual expenses or the standard mileage rate, will no longer be allowed to be claimed as an unreimbursed employee travel expense as a miscellaneous itemized deduction due to the suspension of miscellaneous itemized deductions that are subject to the 2% floor under section 67(a). The suspension applies to tax years beginning after December 2017 and before January 2026. Deductions for expenses that are deductible in determining adjusted gross income are not suspended. For example, Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials are allowed to deduct unreimbursed employee travel expenses as an adjustment to total income on Schedule 1 (Form 1040), line 12.

If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. See Leasing a Car , later.

In this publication, “car” includes a van, pickup, or panel truck. For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses , later.

Standard Mileage Rate

For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

You can generally use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. See chapter 6 for more information on reimbursements .

If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use either the standard mileage rate or actual expenses.

If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997.

You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. You can’t revoke the choice. However, in later years, you can switch from the standard mileage rate to the actual expenses method. If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation for the car’s remaining estimated useful life, subject to depreciation limits (discussed later).

For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation , later.

You can’t use the standard mileage rate if you:

Use five or more cars at the same time (such as in fleet operations);

Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;

Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction );

Claimed a section 179 deduction (discussed later) on the car;

Claimed the special depreciation allowance on the car; or

Claimed actual car expenses after 1997 for a car you leased.

You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above.

If you own or lease five or more cars that are used for business at the same time, you can’t use the standard mileage rate for the business use of any car. However, you may be able to deduct your actual expenses for operating each of the cars in your business. See Actual Car Expenses , later, for information on how to figure your deduction.

You aren’t using five or more cars for business at the same time if you alternate using (use at different times) the cars for business.

The following examples illustrate the rules for when you can and can’t use the standard mileage rate for five or more cars.

A salesperson owns three cars and two vans that they alternate using for calling on their customers. The salesperson can use the standard mileage rate for the business mileage of the three cars and the two vans because they don’t use them at the same time.

You and your employees use your four pickup trucks in your landscaping business. During the year, you traded in two of your old trucks for two newer ones. You can use the standard mileage rate for the business mileage of all six of the trucks you owned during the year.

You own a repair shop and an insurance business. You and your employees use your two pickup trucks and van for the repair shop. You alternate using your two cars for the insurance business. No one else uses the cars for business purposes. You can use the standard mileage rate for the business use of the pickup trucks, the van, and the cars because you never have more than four vehicles used for business at the same time.

You own a car and four vans that are used in your housecleaning business. Your employees use the vans, and you use the car to travel to various customers. You can’t use the standard mileage rate for the car or the vans. This is because all five vehicles are used in your business at the same time. You must use actual expenses for all vehicles.

If you are an employee, you can’t deduct any interest paid on a car loan. This applies even if you use the car 100% for business as an employee.

However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). You can’t deduct the part of the interest expense that represents your personal use of the car.

If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 5c state and local personal property taxes on motor vehicles. You can take this deduction even if you use the standard mileage rate or if you don’t use the car for business.

If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), or Schedule F (Form 1040). If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040).

In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)

If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. See Disposition of a Car , later.

Actual Car Expenses

If you don’t use the standard mileage rate, you may be able to deduct your actual car expenses.

Actual car expenses include:

If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Continue to keep records, as explained later in chapter 5 .

If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. You can divide your expense based on the miles driven for each purpose.

You are a contractor and drive your car 20,000 miles during the year: 12,000 miles for business use and 8,000 miles for personal use. You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense.

If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. You can’t use the standard mileage rate. See Vehicle Provided by Your Employer in chapter 6.

If you are an employee, you can’t deduct any interest paid on a car loan. This interest is treated as personal interest and isn’t deductible. If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate.

If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Enter the amount paid on Schedule A (Form 1040), line 5c.

Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later.

You can’t deduct fines you pay or collateral you forfeit for traffic violations.

If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. See Pub. 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car.

Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Because the benefits last longer than 1 year, you generally can’t deduct a capital expense. However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later.

Generally, there are limits on these deductions. Special rules apply if you use your car 50% or less in your work or business.

You can claim a section 179 deduction and use a depreciation method other than straight line only if you don’t use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service.

If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you can’t use the standard mileage rate on that car in any future year.

For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Its unloaded gross vehicle weight (for trucks and vans, gross vehicle weight) must not be more than 6,000 pounds. A car includes any part, component, or other item physically attached to it or usually included in the purchase price.

A car doesn’t include:

An ambulance, hearse, or combination ambulance-hearse used directly in a business;

A vehicle used directly in the business of transporting persons or property for pay or hire; or

A truck or van that is a qualified nonpersonal use vehicle.

These are vehicles that by their nature aren’t likely to be used more than a minimal amount for personal purposes. They include trucks and vans that have been specially modified so that they aren’t likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles.

See Depreciation Deduction , later, for more information on how to depreciate your vehicle.

Section 179 Deduction

You can elect to recover all or part of the cost of a car that is qualifying section 179 property, up to a limit, by deducting it in the year you place the property in service. This is the section 179 deduction. If you elect the section 179 deduction, you must reduce your depreciable basis in the car by the amount of the section 179 deduction.

You can claim the section 179 deduction only in the year you place the car in service. For this purpose, a car is placed in service when it is ready and available for a specifically assigned use in a trade or business. Even if you aren’t using the property, it is in service when it is ready and available for its specifically assigned use.

A car first used for personal purposes can’t qualify for the deduction in a later year when its use changes to business.

In 2022, you bought a new car and used it for personal purposes. In 2023, you began to use it for business. Changing its use to business use doesn’t qualify the cost of your car for a section 179 deduction in 2023. However, you can claim a depreciation deduction for the business use of the car starting in 2023. See Depreciation Deduction , later.

You must use the property more than 50% for business to claim any section 179 deduction. If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. The result is the cost of the property that can qualify for the section 179 deduction.

You purchased a new car in April 2023 for $24,500 and used it 60% for business. Based on your business usage, the total cost of your car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% (0.60) business use). But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later.

There are limits on:

The amount of the section 179 deduction;

The section 179 deduction for sport utility and certain other vehicles; and

The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property.

For tax years beginning in 2023, the total amount you can elect to deduct under section 179 can’t be more than $1,160,000.

If the cost of your section 179 property placed in service in tax years beginning in 2023 is over $2,890,000, you must reduce the $1,160,000 dollar limit (but not below zero) by the amount of cost over $2,890,000. If the cost of your section 179 property placed in service during tax years beginning in 2023 is $4,050,000 or more, you can’t take a section 179 deduction.

The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year.

If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service.

If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. You must allocate the dollar limit (after any reduction) between you.

For more information on the above section 179 deduction limits, see Pub. 946, How To Depreciate Property.

You cannot elect to deduct more than $28,900 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service during the tax years beginning in 2023. This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways that isn’t subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. However, the $28,900 limit doesn’t apply to any vehicle:

Designed to have a seating capacity of more than nine persons behind the driver's seat;

Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and isn’t readily accessible directly from the passenger compartment; or

That has an integral enclosure, fully enclosing the driver compartment and load carrying device, doesn’t have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield.

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. The limit is reduced if your business use of the vehicle is less than 100%. See Depreciation Limits , later, for more information.

In the earlier example under More than 50% business use requirement , you had a car with a cost (for purposes of the section 179 deduction) of $14,700. However, based on your business usage of the car, the total of your section 179 deduction, special depreciation allowance, and depreciation deductions is limited to $12,120 ($20,200 limit x 60% (0.60) business use) because the car was acquired after September 27, 2017, and placed in service during 2023.

For purposes of the section 179 deduction, the cost of the car doesn’t include any amount figured by reference to any other property held by you at any time. For example, if you buy a car as a replacement for a car that was stolen or that was destroyed in a casualty loss, and you use section 1033 to determine the basis in your replacement vehicle, your cost for purposes of the section 179 deduction doesn’t include your adjusted basis in the relinquished car. In that case, your cost includes only the cash you paid.

The amount of the section 179 deduction reduces your basis in your car. If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. The resulting amount is the basis in your car you use to figure your depreciation deduction.

If you want to take the section 179 deduction, you must make the election in the tax year you place the car in service for business or work.

Employees use Form 2106, Employee Business Expenses, to make the election and report the section 179 deduction. All others use Form 4562, Depreciation and Amortization, to make an election.

File the appropriate form with either of the following.

Your original tax return filed for the year the property was placed in service (whether or not you file it timely).

An amended return filed within the time prescribed by law. An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income.

An election (or any specification made in the election) to take a section 179 deduction for 2023 can only be revoked with the Commissioner's approval.

To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Any section 179 deduction claimed on the car is included in figuring the excess depreciation. For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. For more information on recapture of a section 179 deduction, see Pub. 946.

If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). For information on the disposition of a car, see Disposition of a Car , later. For more information on recapture of a section 179 deduction, see Pub. 946.

Special Depreciation Allowance

You may be able to claim the special depreciation allowance for your car, truck, or van if it is qualified property and was placed in service in 2023. The allowance for 2023 is an additional depreciation deduction for 100% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS) if the vehicle was acquired after September 27, 2017, and placed in service during 2023. Further, while it applies to a new vehicle, it also applies to a used vehicle only if the vehicle meets the used property requirements. For more information on the used property requirements, see section 168(k)(2)(E)(ii). To qualify for the allowance, more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction , later).

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. Your combined section 179 depreciation, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 is $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount is $12,200. See Depreciation Limits , later in this chapter.

To be qualified property, the car (including the truck or van) must meet all of the following tests.

You acquired the car after September 27, 2017, but only if no written binding contract to acquire the car existed before September 28, 2017.

You acquired the car new or used.

You placed the car in service in your trade or business before January 1, 2027.

You used the car more than 50% in a qualified business use during the tax year.

You can elect not to claim the special depreciation allowance for your car, truck, or van that is qualified property. If you make this election, it applies to all 5-year property placed in service during the year.

To make this election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property in that class of property.

Depreciation Deduction

If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car.

You generally need to know the following things about the car you intend to depreciate.

Your basis in the car.

The date you place the car in service.

The method of depreciation and recovery period you will use.

Your basis in a car for figuring depreciation is generally its cost. This includes any amount you borrow or pay in cash, other property, or services.

Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). However, in some situations, you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). For one of these situations, see Exception under Methods of depreciation , later.

If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Additional rules concerning basis are discussed later in this chapter under Unadjusted basis .

You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Depreciation begins when the car is placed in service for use in your work or business or for the production of income.

For purposes of figuring depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion.

If you place a car in service and dispose of it in the same tax year, you can’t claim any depreciation deduction for that car.

Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery (MACRS) discussed later in this chapter.

If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you can’t depreciate your car under the MACRS rules. You must use straight line depreciation over the estimated remaining useful life of the car. The amount you depreciate can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. The rate per mile varies depending on the year(s) you used the standard mileage rate. For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car , later.

This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . You must use your adjusted basis in your car to figure your depreciation deduction. For additional information on the straight line method of depreciation, see Pub. 946.

Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car.

If your business use is 50% or less, you must use the straight line method to depreciate your car. This is explained later under Car Used 50% or Less for Business .

A qualified business use is any use in your trade or business. It doesn’t include use for the production of income (investment use), or use provided under lease to, or as compensation to, a 5% owner or related person. However, you do combine your business and investment use to figure your depreciation deduction for the tax year.

Don’t treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions.

It is directly connected with your business.

It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income).

It results in a payment of fair market rent. This includes any payment to you for the use of your car.

If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business , later.

If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. You do this on the basis of mileage. Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose.

If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. In this case, you figure the percentage of business use for the year as follows.

Determine the percentage of business use for the period following the change. Do this by dividing business miles by total miles driven during that period.

Multiply the percentage in (1) by a fraction. The numerator (top number) is the number of months the car is used for business, and the denominator (bottom number) is 12.

You use a car only for personal purposes during the first 6 months of the year. During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Your business use for the year is 40% (80% (0.80) × 6 / 12 ).

The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. The maximum amount you can claim depends on the year in which you placed your car in service. You have to reduce the maximum amount if you did not use the car exclusively for business. See Depreciation Limits , later.

You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts.

To figure your unadjusted basis, begin with your car's original basis, which is generally its cost. Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, and vehicle credits claimed. See Pub. 551, Basis of Assets, for further details.

If you acquired the car by gift or inheritance, see Pub. 551, Basis of Assets, for information on your basis in the car.

A major improvement to a car is treated as a new item of 5-year recovery property. It is treated as placed in service in the year the improvement is made. It doesn’t matter how old the car is when the improvement is added. Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

If you traded one car (the “old car”) for another car (the “new car”) in 2023, you must treat the transaction as a disposition of the old car and the purchase of the new car. You must treat the old car as disposed of at the time of the trade-in. The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car’s use had been for business purposes) plus any additional amount you paid for the new car. You then figure your depreciation deduction for the new car beginning with the date you placed it in service. You must also complete Form 2106, Part II, Section D. This method is explained later, beginning at Effect of trade-in on basis .

The discussion that follows applies to trade-ins of cars in 2023, where the election was made to treat the transaction as a disposition of the old car and the purchase of the new car. For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2023, for which the election wasn’t made, see Pub. 946 and Regulations section 1.168(i)-6(d)(3).

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale. Regulations section 1.168(i)-6 doesn't reflect this change in law.

If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car.

You trade in a car that has an adjusted basis of $5,000 for a new car. In addition, you pay cash of $20,000 for the new car. Your original basis of the new car is $25,000 (your $5,000 adjusted basis in the old car plus the $20,000 cash paid). Your unadjusted basis is $25,000 unless you claim the section 179 deduction, special depreciation allowance, or have other increases or decreases to your original basis, discussed under Unadjusted basis , earlier.

If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. (This adjustment isn’t used, however, when you determine the gain or loss on the later disposition of the new car. See Pub. 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car.)

To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Then subtract from that total the excess, if any, of:

The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over

The total of the amounts actually allowed as depreciation during those years.

MACRS is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income.

The maximum amount you can deduct is limited, depending on the year you placed your car in service. See Depreciation Limits , later.

Under MACRS, cars are classified as 5-year property. You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year.

For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Pub. 946.

You can use one of the following methods to depreciate your car.

The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The straight line method (SL) over a 5-year recovery period.

Before choosing a method, you may wish to consider the following facts.

Using the straight line method provides equal yearly deductions throughout the recovery period.

Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year.

A 2023 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Using this table will make it easy for you to figure the 2023 depreciation deduction for your car. A similar chart appears in the Instructions for Form 2106.

You must use the Depreciation Tables in Pub. 946 rather than the 2023 MACRS Depreciation Chart in this publication if any one of the following three conditions applies to you.

You file your return on a fiscal year basis.

You file your return for a short tax year (less than 12 months).

During the year, all of the following conditions apply.

You placed some property in service from January through September.

You placed some property in service from October through December.

Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year.

If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. However, you can’t continue to use the chart if your basis in your car is adjusted because of a casualty. In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. See Figuring the Deduction Without Using the Tables in chapter 4 of Pub. 946.

If you dispose of the car before the last year of the recovery period, you are generally allowed a half-year of depreciation in the year of disposition. This rule applies unless the mid-quarter convention applies to the vehicle being disposed of. See Depreciation deduction for the year of disposition under Disposition of a Car , later, for information on how to figure the depreciation allowed in the year of disposition.

To figure your depreciation deduction for 2023, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. If you prefer to figure your depreciation deduction without the help of the chart, see Pub. 946.

You bought a used truck in February 2022 to use exclusively in your landscape business. You paid $9,200 for the truck with no trade-in. You didn’t claim any section 179 deduction, the truck didn’t qualify for the special depreciation allowance, and you chose to use the 200% DB method to get the largest depreciation deduction in the early years.

You used the MACRS Depreciation Chart in 2022 to find your percentage. The unadjusted basis of the truck equals its cost because you used it exclusively for business. You multiplied the unadjusted basis of the truck, $9,200, by the percentage that applied, 20%, to figure your 2022 depreciation deduction of $1,840.

In 2023, you used the truck for personal purposes when you repaired your parent’s cabin. Your records show that the business use of the truck was 90% in 2023. You used Table 4-1 to find your percentage. Reading down the first column for the date placed in service and across to the 200% DB column, you locate your percentage, 32%. You multiply the unadjusted basis of the truck, $8,280 ($9,200 cost × 90% (0.90) business use), by 32% (0.32) to figure your 2023 depreciation deduction of $2,650.

Depreciation Limits

There are limits on the amount you can deduct for depreciation of your car, truck, or van. The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. The maximum amount you can deduct each year depends on the date you acquired the passenger automobile and the year you place the passenger automobile in service. These limits are shown in the following tables for 2023.

Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023

Maximum depreciation deduction for passenger automobiles (including trucks and vans) acquired after september 27, 2017, and placed in service during 2018 or later.

The maximum amount you can deduct each year depends on the year you place the car in service. These limits are shown in the following tables for prior years.

Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018

For tax years prior to 2018, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less.

Maximum Depreciation Deduction for Trucks and Vans Placed in Service Prior to 2018

The depreciation limits aren’t reduced if you use a car for less than a full year. This means that you don’t reduce the limit when you either place a car in service or dispose of a car during the year. However, the depreciation limits are reduced if you don’t use the car exclusively for business and investment purposes. See Reduction for personal use next.

The depreciation limits are reduced based on your percentage of personal use. If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year.

The section 179 deduction is treated as a depreciation deduction. If you acquired a passenger automobile (including trucks and vans) after September 27, 2017, and placed it in service in 2023, use it only for business, and choose the section 179 deduction, the special depreciation allowance and depreciation deduction for that vehicle for 2023 is limited to $20,200.

On September 4, 2023, you bought and placed in service a used car for $15,000. You used it 80% for your business, and you choose to take a section 179 deduction for the car. The car isn’t qualified property for purposes of the special depreciation allowance.

Before applying the limit, you figure your maximum section 179 deduction to be $12,000. This is the cost of your qualifying property (up to the maximum $1,160,000 amount) multiplied by your business use ($15,000 × 80% (0.80)).

You then figure that your section 179 deduction for 2023 is limited to $9,760 (80% of $12,200). You then figure your unadjusted basis of $2,440 (($15,000 × 80% (0.80)) − $9,760) for determining your depreciation deduction. You have reached your maximum depreciation deduction for 2023. For 2024, you will use your unadjusted basis of $2,440 to figure your depreciation deduction.

If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends.

This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use.

For 5-year property, your recovery period is 6 calendar years. A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year.

Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. You determine your unrecovered basis in the 7th year after you placed the car in service.

If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. For example, no deduction is allowed for a year you use your car 100% for personal purposes.

In April 2017, you bought and placed in service a car you used exclusively in your business. The car cost $31,500. You didn’t claim a section 179 deduction or the special depreciation allowance for the car. You continued to use the car 100% in your business throughout the recovery period (2017 through 2022). For those years, you used the MACRS Depreciation Chart (200% DB method), the Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018 table and Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023 table, earlier, for the applicable tax year to figure your depreciation deductions during the recovery period. Your depreciation deductions were subject to the depreciation limits, so you will have unrecovered basis at the end of the recovery period as shown in the following table.

At the end of 2022, you had an unrecovered basis in the car of $14,626 ($31,500 – $16,874). If you continued to use the car 100% for business in 2023 and later years, you can claim a depreciation deduction equal to the lesser of $1,875 or your remaining unrecovered basis.

If your business use of the car was less than 100% during any year, your depreciation deduction would be less than the maximum amount allowable for that year. However, in determining your unrecovered basis in the car, you would still reduce your original basis by the maximum amount allowable as if the business use had been 100%. For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $10,124 ($16,874 × 60% (0.60)), but you still would have to reduce your basis by $16,874 to determine your unrecovered basis.

Table 4-1. 2023 MACRS Depreciation Chart (Use To Figure Depreciation for 2023)

Car used 50% or less for business.

If you use your car 50% or less for qualified business use (defined earlier under Depreciation Deduction ) either in the year the car is placed in service or in a later year, special rules apply. The rules that apply in these two situations are explained in the following paragraphs. (For this purpose, “car” was defined earlier under Actual Car Expenses and includes certain trucks and vans.)

If you use your car 50% or less for qualified business use, the following rules apply.

You can’t take the section 179 deduction.

You can’t take the special depreciation allowance.

You must figure depreciation using the straight line method over a 5-year recovery period. You must continue to use the straight line method even if your percentage of business use increases to more than 50% in a later year.

Instead of making the computation yourself, you can use column (c) of Table 4-1 to find the percentage to use.

In May 2023, you bought and placed in service a car for $17,500. You used it 40% for your consulting business. Because you didn’t use the car more than 50% for business, you can’t take any section 179 deduction or special depreciation allowance, and you must use the straight line method over a 5-year recovery period to recover the cost of your car.

You deduct $700 in 2023. This is the lesser of:

$700 (($17,500 cost × 40% (0.40) business use) × 10% (0.10) recovery percentage (from column (c) of Table 4-1 )), or

$4,880 ($12,200 maximum limit × 40% (0.40) business use).

If you use your car more than 50% in qualified business use in the tax year it is placed in service but the business use drops to 50% or less in a later year, you can no longer use an accelerated depreciation method for that car.

For the year the business use drops to 50% or less and all later years in the recovery period, you must use the straight line depreciation method over a 5-year recovery period. In addition, for the year your business use drops to 50% or less, you must recapture (include in your gross income) any excess depreciation (discussed later). You also increase the adjusted basis of your car by the same amount.

In June 2020, you purchased a car for exclusive use in your business. You met the more-than-50%-use test for the first 3 years of the recovery period (2020 through 2022) but failed to meet it in the fourth year (2023). You determine your depreciation for 2023 using 20% (from column (c) of Table 4-1 ). You will also have to determine and include in your gross income any excess depreciation, discussed next.

You must include any excess depreciation in your gross income and add it to your car's adjusted basis for the first tax year in which you don’t use the car more than 50% in qualified business use. Use Form 4797, Sales of Business Property, to figure and report the excess depreciation in your gross income.

Excess depreciation is:

The amount of the depreciation deductions allowable for the car (including any section 179 deduction claimed and any special depreciation allowance claimed) for tax years in which you used the car more than 50% in qualified business use, minus

The amount of the depreciation deductions that would have been allowable for those years if you hadn’t used the car more than 50% in qualified business use for the year you placed it in service. This means the amount of depreciation figured using the straight line method.

In September 2019, you bought a car for $20,500 and placed it in service. You didn’t claim the section 179 deduction or the special depreciation allowance. You used the car exclusively in qualified business use for 2019, 2020, 2021, and 2022. For those years, you used the appropriate MACRS Depreciation Chart to figure depreciation deductions totaling $13,185 ($3,160 for 2019, $5,100 for 2020, $3,050 for 2021, and $1,875 for 2022) under the 200% DB method.

During 2023, you used the car 30% for business and 70% for personal purposes. Since you didn’t meet the more-than-50%-use test, you must switch from the 200% DB depreciation method to the straight line depreciation method for 2023, and include in gross income for 2023 your excess depreciation determined as follows.

In 2023, using Form 4797, you figure and report the $2,110 excess depreciation you must include in your gross income. Your adjusted basis in the car is also increased by $2,110. Your 2023 depreciation is $1,230 ($20,500 (unadjusted basis) × 30% (0.30) (business-use percentage) × 20% (0.20) (from column (c) of Table 4-1 on the line for Jan. 1–Sept. 30, 2019)). However, your depreciation deduction is limited to $563 ($1,875 x 30% (0.30) business use).

Leasing a Car

If you lease a car, truck, or van that you use in your business, you can use the standard mileage rate or actual expenses to figure your deductible expense. This section explains how to figure actual expenses for a leased car, truck, or van.

If you choose to use actual expenses, you can deduct the part of each lease payment that is for the use of the vehicle in your business. You can’t deduct any part of a lease payment that is for personal use of the vehicle, such as commuting.

You must spread any advance payments over the entire lease period. You can’t deduct any payments you make to buy a car, truck, or van even if the payments are called “lease payments.”

If you lease a car, truck, or van for 30 days or more, you may have to reduce your lease payment deduction by an “inclusion amount,” explained next.

Inclusion Amounts

If you lease a car, truck, or van that you use in your business for a lease term of 30 days or more, you may have to include an inclusion amount in your income for each tax year you lease the vehicle. To do this, you don’t add an amount to income. Instead, you reduce your deduction for your lease payment. (This reduction has an effect similar to the limit on the depreciation deduction you would have on the vehicle if you owned it.)

The inclusion amount is a percentage of part of the fair market value of the leased vehicle multiplied by the percentage of business and investment use of the vehicle for the tax year. It is prorated for the number of days of the lease term in the tax year.

The inclusion amount applies to each tax year that you lease the vehicle if the fair market value (defined next) when the lease began was more than the amounts shown in the following tables.

All vehicles are subject to a single inclusion amount threshold for passenger automobiles leased and put into service in 2023. You may have an inclusion amount for a passenger automobile if:

Passenger Automobiles (Including Trucks and Vans)

For years prior to 2018, see the inclusion tables below. You may have an inclusion amount for a passenger automobile if:

Cars (Except for Trucks and Vans)

Trucks and Vans

Fair market value is the price at which the property would change hands between a willing buyer and seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Sales of similar property around the same date may be helpful in figuring the fair market value of the property.

Figure the fair market value on the first day of the lease term. If the capitalized cost of a car is specified in the lease agreement, use that amount as the fair market value.

Inclusion amounts for tax years 2018–2023 are listed in Appendices A-1 through A-6 for passenger vehicles (including trucks and vans). If the fair market value of the vehicle is $100,000 or less, use the appropriate appendix (depending on the year you first placed the vehicle in service) to determine the inclusion amount. If the fair market value is more than $100,000, see the revenue procedure(s) identified in the footnote of that year’s appendix for the inclusion amount.

For each tax year during which you lease the car for business, determine your inclusion amount by following these three steps.

Locate the appendix that applies to you. To find the inclusion amount, do the following.

Find the line that includes the fair market value of the car on the first day of the lease term.

Go across the line to the column for the tax year in which the car is used under the lease to find the dollar amount. For the last tax year of the lease, use the dollar amount for the preceding year.

Prorate the dollar amount from (1b) for the number of days of the lease term included in the tax year.

Multiply the prorated amount from (2) by the percentage of business and investment use for the tax year. This is your inclusion amount.

On January 17, 2023, you leased a car for 3 years and placed it in service for use in your business. The car had a fair market value of $62,500 on the first day of the lease term. You use the car 75% for business and 25% for personal purposes during each year of the lease. Assuming you continue to use the car 75% for business, you use Appendix A-6 to arrive at the following inclusion amounts for each year of the lease. For the last tax year of the lease, 2026, you use the amount for the preceding year.

2024 is a leap year and includes an extra calendar day, February 29, 2024.

For each year of the lease that you deduct lease payments, you must reduce your deduction by the inclusion amount figured for that year.

If you lease a car for business use and, in a later year, change it to personal use, follow the rules explained earlier under Figuring the inclusion amount . For the tax year in which you stop using the car for business, use the dollar amount for the previous tax year. Prorate the dollar amount for the number of days in the lease term that fall within the tax year.

On August 16, 2022, you leased a car with a fair market value of $64,500 for 3 years. You used the car exclusively in your data processing business. On November 6, 2023, you closed your business and went to work for a company where you aren’t required to use a car for business. Using Appendix A-5 , you figured your inclusion amount for 2022 and 2023 as shown in the following table and reduced your deductions for lease payments by those amounts.

If you lease a car for personal use and, in a later year, change it to business use, you must determine the car's fair market value on the date of conversion. Then figure the inclusion amount using the rules explained earlier under Figuring the inclusion amount . Use the fair market value on the date of conversion.

In March 2021, you leased a truck for 4 years for personal use. On June 1, 2023, you started working as a self-employed advertising consultant and started using the leased truck for business purposes. Your records show that your business use for June 1 through December 31 was 60%. To figure your inclusion amount for 2023, you obtained an appraisal from an independent car leasing company that showed the fair market value of your 2021 truck on June 1, 2023, was $62,650. Using Appendix A-6 , you figured your inclusion amount for 2023 as shown in the following table.

For information on reporting inclusion amounts, employees should see Car rentals under Completing Forms 2106 in chapter 6. Sole proprietors should see the Instructions for Schedule C (Form 1040), and farmers should see the Instructions for Schedule F (Form 1040).

Disposition of a Car

If you dispose of your car, you may have a taxable gain or a deductible loss. The portion of any gain that is due to depreciation (including any section 179 deduction, clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), and special depreciation allowance) that you claimed on the car will be treated as ordinary income. However, you may not have to recognize a gain or loss if you dispose of the car because of a casualty or theft.

This section gives some general information about dispositions of cars. For information on how to report the disposition of your car, see Pub. 544.

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale.

For a casualty or theft, a gain results when you receive insurance or other reimbursement that is more than your adjusted basis in your car. If you then spend all of the proceeds to acquire replacement property (a new car or repairs to the old car) within a specified period of time, you don’t recognize any gain. Your basis in the replacement property is its cost minus any gain that isn’t recognized. See Pub. 547 for more information.

When you trade in an old car for a new one, the transaction is considered a like-kind exchange. Generally, no gain or loss is recognized. (For exceptions, see chapter 1 of Pub. 544.) In a trade-in situation, your basis in the new property is generally your adjusted basis in the old property plus any additional amount you pay. (See Unadjusted basis , earlier.)

If you used the standard mileage rate for the business use of your car, depreciation was included in that rate. The rate of depreciation that was allowed in the standard mileage rate is shown in the Rate of Depreciation Allowed in Standard Mileage Rate table, later. You must reduce your basis in your car (but not below zero) by the amount of this depreciation.

If your basis is reduced to zero (but not below zero) through the use of the standard mileage rate, and you continue to use your car for business, no adjustment (reduction) to the standard mileage rate is necessary. Use the full standard mileage rate (65.5 cents ($0.655) per mile from January 1–December 31 for 2023) for business miles driven.

Rate of Depreciation Allowed in Standard Mileage Rate

In 2018, you bought and placed in service a car for exclusive use in your business. The car cost $25,500. From 2018 through 2023, you used the standard mileage rate to figure your car expense deduction. You drove your car 14,100 miles in 2018, 16,300 miles in 2019, 15,600 miles in 2020, 16,700 miles in 2021, 15,100 miles in 2022, and 14,900 miles in 2023. The depreciation portion of your car expense deduction is figured as follows.

If you deduct actual car expenses and you dispose of your car before the end of the recovery period (years 2 through 5), you are allowed a reduced depreciation deduction in the year of disposition.

Use the depreciation tables in Pub. 946 to figure the reduced depreciation deduction for a car disposed of in 2023.

The depreciation amounts computed using the depreciation tables in Pub. 946 for years 2 through 5 that you own your car are for a full year’s depreciation. Years 1 and 6 apply the half-year or mid-quarter convention to the computation for you. If you dispose of the vehicle in years 2 through 5 and the half-year convention applies, then the full year’s depreciation amount must be divided by 2. If the mid-quarter convention applies, multiply the full year’s depreciation by the percentage from the following table for the quarter that you disposed of the car.

If the car is subject to the Depreciation Limits , discussed earlier, reduce (but do not increase) the computed depreciation to this amount. See Sale or Other Disposition Before the Recovery Period Ends in chapter 4 of Pub. 946 for more information.

5. Recordkeeping

If you deduct travel, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. This chapter discusses the records you need to keep to prove these expenses.

How To Prove Expenses

Table 5-1 is a summary of records you need to prove each expense discussed in this publication. You must be able to prove the elements listed across the top portion of the chart. You prove them by having the information and receipts (where needed) for the expenses listed in the first column.

You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You must generally prepare a written record for it to be considered adequate. This is because written evidence is more reliable than oral evidence alone. However, if you prepare a record on a computer, it is considered an adequate record.

What Are Adequate Records?

You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. You should also keep documentary evidence that, together with your record, will support each element of an expense.

You must generally have documentary evidence such as receipts, canceled checks, or bills, to support your expenses.

Documentary evidence isn’t needed if any of the following conditions apply.

You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. ( Accountable plans and per diem allowances are discussed in chapter 6.)

Your expense, other than lodging, is less than $75.

You have a transportation expense for which a receipt isn’t readily available.

Documentary evidence will ordinarily be considered adequate if it shows the amount, date, place, and essential character of the expense.

For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information.

The name and location of the hotel.

The dates you stayed there.

Separate amounts for charges such as lodging, meals, and telephone calls.

A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information.

The name and location of the restaurant.

The number of people served.

The date and amount of the expense.

A canceled check, together with a bill from the payee, ordinarily establishes the cost. However, a canceled check by itself doesn’t prove a business expense without other evidence to show that it was for a business purpose.

You don‘t have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner.

You don’t have to record amounts your employer pays directly for any ticket or other travel item. However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend.

You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. A timely kept record has more value than a statement prepared later when there is generally a lack of accurate recall.

You don’t need to write down the elements of every expense on the day of the expense. If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely kept record.

If you give your employer, client, or customer an expense account statement, it can also be considered a timely kept record. This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record.

You must generally provide a written statement of the business purpose of an expense. However, the degree of proof varies according to the circumstances in each case. If the business purpose of an expense is clear from the surrounding circumstances, then you don’t need to give a written explanation.

If you are a sales representative who calls on customers on an established sales route, you don’t have to give a written explanation of the business purpose for traveling that route. You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence.

You don’t need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense.

What if I Have Incomplete Records?

If you don’t have complete records to prove an element of an expense, then you must prove the element with:

Your own written or oral statement containing specific information about the element, and

Other supporting evidence that is sufficient to establish the element.

If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Documentary evidence can be receipts, paid bills, or similar evidence.

If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Invoices of deliveries establish when you used the car for business.

Table 5-1. How To Prove Certain Business Expenses

You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year.

You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. There is no other business use of the car, but you and your family use the car for personal purposes. You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year.

You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you can’t get a receipt. This applies if all the following are true.

You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records .

You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What if I Have Incomplete Records .

You have presented other evidence for the element that is the best proof possible under the circumstances.

If you can’t produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Reasons beyond your control include fire, flood, and other casualties.

Separating and Combining Expenses

This section explains when expenses must be kept separate and when expenses can be combined.

Each separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. You must record them separately in your records.

You can make one daily entry in your record for reasonable categories of expenses. Examples are taxi fares, telephone calls, or other incidental travel costs. Nonentertainment meals should be in a separate category. You can include tips for meal-related services with the costs of the meals.

Expenses of a similar nature occurring during the course of a single event are considered a single expense.

You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Minimal personal use, such as a stop for lunch on the way between two business stops, isn’t an interruption of business use.

You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. You can account for these using a single record of miles driven.

You don’t always have to record the name of each recipient of a gift. A general listing will be enough if it is evident that you aren’t trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients.

If you can prove the total cost of travel or entertainment but you can’t prove how much it costs for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. To do so, you must establish the number of persons who participated in the event.

If your return is examined, you may have to provide additional information to the IRS. This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed.

How Long To Keep Records and Receipts

You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. A return filed early is considered filed on the due date. For a more complete explanation of how long to keep records, see Pub. 583, Starting a Business and Keeping Records.

You must keep records of the business use of your car for each year of the recovery period. See More-than-50%-use test in chapter 4 under Depreciation Deduction.

Employees who give their records and documentation to their employers and are reimbursed for their expenses generally don’t have to keep copies of this information. However, you may have to prove your expenses if any of the following conditions apply.

You claim deductions for expenses that are more than reimbursements.

Your expenses are reimbursed under a nonaccountable plan.

Your employer doesn’t use adequate accounting procedures to verify expense accounts.

You are related to your employer as defined under Per Diem and Car Allowances in chapter 6.

Table 5-2 and Table 5-3 are examples of worksheets that can be used for tracking business expenses.

Table 5-2. Daily Business Mileage and Expense Log

Table 5-3. Weekly Traveling Expense Record

6. How To Report

This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. The chapter ends with illustrations of how to report travel, gift, and car expenses on Forms 2106.

Where To Report

This section provides general information on where to report the expenses discussed in this publication.

You must report your income and expenses on Schedule C (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. You don’t use Form 2106.

If you claim car or truck expenses, you must provide certain information on the use of your vehicle. You provide this information on Schedule C (Form 1040) or Form 4562.

If you file Schedule C (Form 1040):

Report your travel expenses, except meals, on line 24a;

Report your deductible non-entertainment-related meals (actual cost or standard meal allowance) on line 24b;

Report your gift expenses and transportation expenses, other than car expenses, on line 27a; and

Report your car expenses on line 9. Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization.

If you file Schedule F (Form 1040), do the following.

Report your car expenses on line 10. Attach Form 4562 and provide information on the use of your car in Part V of Form 4562.

Report all other business expenses discussed in this publication on line 32. You can only include 50% of your non-entertainment-related meals on that line.

If you are both self-employed and an employee, you must keep separate records for each business activity. Report your business expenses for self-employment on Schedule C (Form 1040), or Schedule F (Form 1040), as discussed earlier. Report your business expenses for your work as an employee on Form 2106, as discussed next.

If you are an employee, you must generally complete Form 2106 to deduct your travel and transportation expenses.

You are an employee deducting expenses attributable to your job.

You weren’t reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 aren’t considered reimbursements).

If you claim car expenses, you use the standard mileage rate.

For more information on how to report your expenses on Form 2106, see Completing Form 2106 , later.

If you didn’t receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the special rules discussed later don’t apply to you, don’t complete Form 2106.

If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040). Don’t complete Form 2106.

Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers.

If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. You can’t deduct personal expenses.

If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity.

For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. See Pub. 527, Residential Rental Property, for more information on the rental of real estate.

Vehicle Provided by Your Employer

If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. You can’t use the standard mileage rate.

Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Your employer must separately state the amount if 100% of the annual lease value was included in your income. If you are unsure of the amount included on your Form W-2, ask your employer.

You may be able to deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. On your 2023 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation; and box 14, Other.

To claim your expenses, complete Form 2106, Part II, Sections A and C. Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Complete the rest of the form.

If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Don’t enter this value on your Form 2106 because it isn’t deductible.

If you paid any actual costs (that your employer didn’t provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Examples of costs that you may have are gas, oil, and repairs. Complete Form 2106, Part II, Sections A and C. Enter your actual costs on line 23 of Section C and leave line 25 blank. Complete the rest of the form.

Reimbursements

This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication.

If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan.

This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. It also covers rules for independent contractors.

You aren’t reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. In this situation, you have no reimbursement or allowance arrangement, and you don’t have to read this section on reimbursements. Instead, see Completing Form 2106 , later, for information on completing your tax return.

A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Arrangements include per diem and car allowances.

A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging and M&IE when you are away from home on business. (The term “incidental expenses” is defined in chapter 1 under Standard Meal Allowance. ) A car allowance is an amount your employer gives you for the business use of your car.

Your employer should tell you what method of reimbursement is used and what records you must provide.

If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Reimbursements treated as paid under an accountable plan, as explained next, aren’t reported as pay. Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. See Pub. 15 (Circular E), Employer's Tax Guide, for information on employee pay.

Accountable Plans

To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules.

Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.

You must adequately account to your employer for these expenses within a reasonable period of time.

You must return any excess reimbursement or allowance within a reasonable period of time.

Adequate accounting and returning excess reimbursements are discussed later.

An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer.

The definition of reasonable period of time depends on the facts and circumstances of your situation. However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time.

You receive an advance within 30 days of the time you have an expense.

You adequately account for your expenses within 60 days after they were paid or incurred.

You return any excess reimbursement within 120 days after the expense was paid or incurred.

You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement.

If you meet the three rules for accountable plans, your employer shouldn’t include any reimbursements in your income in box 1 of your Form W-2. If your expenses equal your reimbursements, you don’t complete Form 2106. You have no deduction since your expenses and reimbursements are equal.

Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later).

If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. See Reasonable period of time , earlier, and Returning Excess Reimbursements , later.

You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which would be allowable as employee business expense deductions and some of which would not. The reimbursements you receive for the nondeductible expenses don’t meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan.

Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you aren’t away from home. The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan.

One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. See Per Diem and Car Allowances , later.

You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. This includes amounts you charged to your employer by credit card or other method. You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. You must pay back the amount of any reimbursement or other expense allowance for which you don’t adequately account or that is more than the amount for which you accounted.

Per Diem and Car Allowances

If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply.

Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business.

The allowance is similar in form to and not more than the federal rate (defined later).

You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time.

You aren’t related to your employer (as defined next). If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement.

You are related to your employer if:

Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant;

Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock; or

Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer.

The federal rate can be figured using any one of the following methods.

For per diem amounts:

The regular federal per diem rate.

The high-low rate.

For car expenses:

A fixed and variable rate (FAVR).

The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging and M&IE (or M&IE only) while they are traveling away from home in a particular area. The rates are different for different localities. Your employer should have these rates available. You can also find federal per diem rates at GSA.gov/travel/plan-book/per-diem-rates .

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day. Most major cities and many other localities qualify for higher rates. You can find this information at GSA.gov/travel/plan-book/per-diem-rates .

You receive an allowance only for M&IE when your employer does one of the following.

Provides you with lodging (furnishes it in kind).

Reimburses you, based on your receipts, for the actual cost of your lodging.

Pays the hotel, motel, etc., directly for your lodging.

Doesn’t have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck.

Figures the allowance on a basis similar to that used in figuring your compensation, such as number of hours worked or miles traveled.

This is a simplified method of figuring the federal per diem rate for travel within the continental United States. It eliminates the need to keep a current list of the per diem rates for each city.

Under the high-low method, the per diem amount for travel during January through September of 2023 is $297 (which includes $74 for M&IE) for certain high-cost locations. All other areas have a per diem amount of $204 (which includes $64 for M&IE). For more information, see Notice 2022-44, which can be found at IRS.gov/irb/2022-41_IRB#NOT-2022-44 .

Effective October 1, 2023, the per diem rate for certain high-cost locations increased to $309 (which includes $74 for M&IE). The rate for all other locations increased to $214 (which includes $64 for M&IE). For more information, see Notice 2023-68, which can be found at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , and Revenue Procedure 2019-48 at IRS.gov/irb/2019-51_IRB#REV-PROC-2019-48 .

The standard meal allowance is for a full 24-hour day of travel. If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. This rule also applies if your employer uses the regular federal per diem rate or the high-low rate.

You can use either of the following methods to figure the federal M&IE for that day.

For the day you depart, add 3 / 4 of the standard meal allowance amount for that day.

For the day you return, add 3 / 4 of the standard meal allowance amount for the preceding day.

Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a.m. of one day to 5 p.m. of the next day as being no more than the federal rate. This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate.

This is a set rate per mile that you can use to figure your deductible car expenses. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

This is an allowance your employer may use to reimburse your car expenses. Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc.) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc.). If your employer chooses to use this method, your employer will request the necessary records from you.

If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting.

Whether the allowance or your actual expenses were more than the federal rate.

If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2. You don’t need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance.

However, if your actual expenses are more than your allowance, you can complete Form 2106. If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. If you are using the standard meal allowance or the standard mileage rate, you don’t have to prove that amount.

In April, a member of a reserve component of the Armed Forces takes a 2-day business trip to Denver. The federal rate for Denver is $278 ($199 lodging + $79 M&IE) per day. As required by their employer's accountable plan, they account for the time (dates), place, and business purpose of the trip. Their employer reimburses them $278 a day ($556 total) for living expenses. Their living expenses in Denver aren’t more than $278 a day.

Their employer doesn’t include any of the reimbursement on their Form W-2 and they don’t deduct the expenses on their return.

In June, a fee-basis local government official takes a 2-day business trip to Boston. Their employer uses the high-low method to reimburse employees. Because Boston is a high-cost area, they are given an advance of $297 (which includes $74 for M&IE) a day ($594 total) for their lodging and M&IE. Their actual expenses totaled $700.

Since their $700 of expenses are more than their $594 advance, they include the excess expenses when they itemize their deductions. They complete Form 2106 (showing all of their expenses and reimbursements). They must also allocate their reimbursement between their meals and other expenses as discussed later under Completing Form 2106 .

A fee-basis state government official drives 10,000 miles during 2023 for business. Under their employer's accountable plan, they account for the time (dates), place, and business purpose of each trip. Their employer pays them a mileage allowance of 40 cents ($0.40) a mile.

Because their $6,550 expense figured under the standard mileage rate (10,000 miles x 65.5 cents ($0.655) per mile) is more than their $4,000 reimbursement (10,000 miles × 40 cents ($0.40)), they itemize their deductions to claim the excess expense. They complete Form 2106 (showing all their expenses and reimbursements) and enter $2,550 ($6,550 − $4,000) as an itemized deduction.

If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate under code L in box 12 of your Form W-2. This amount isn’t taxable. However, the excess allowance will be included in box 1 of your Form W-2. You must report this part of your allowance as if it were wage income.

If your actual expenses are less than or equal to the federal rate, you don’t complete Form 2106 or claim any of your expenses on your return.

However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. You must report on Form 2106 your reimbursements up to the federal rate (as shown under code L in box 12 of your Form W-2) and all your expenses. You should be able to prove these amounts to the IRS.

Sasha, a performing artist, lives and works in Austin. In July, the employer sent Sasha to Albuquerque for 4 days on business. The employer paid the hotel directly for Sasha’s lodging and reimbursed $80 a day ($320 total) for M&IE. Sasha’s actual meal expenses weren’t more than the federal rate for Albuquerque, which is $69 per day.

The employer included the $44 that was more than the federal rate (($80 − $69) × 4) in box 1 of Sasha’s Form W-2. The employer shows $276 ($69 a day × 4) under code L in box 12 of Form W-2. This amount isn’t included in income. Sasha doesn’t have to complete Form 2106; however, Sasha must include the $44 in gross income as wages (by reporting the total amount shown in box 1 of their Form W-2).

Another performing artist, Ari, also lives in Austin and works for the same employer as in Example 1 . In May, the employer sent Ari to San Diego for 4 days and paid the hotel directly for the hotel bill. The employer reimbursed Ari $75 a day for M&IE. The federal rate for San Diego is $74 a day.

Ari can prove that actual non-entertainment-related meal expenses totaled $380. The employer's accountable plan won’t pay more than $75 a day for travel to San Diego, so Ari doesn’t give the employer the records that prove that the amount actually spent was $380. However, Ari does account for the time (dates), place, and business purpose of the trip. This is Ari’s only business trip this year.

Ari was reimbursed $300 ($75 × 4 days), which is $4 more than the federal rate of $296 ($74 × 4 days). The employer includes the $4 as income on the employee’s Form W-2 in box 1. The employer also enters $296 under code L in box 12 of the employee’s Form W-2.

Ari completes Form 2106 to figure deductible expenses and enters the total of actual expenses for the year ($380) on Form 2106. Ari also enters the reimbursements that weren’t included in income ($296). Ari’s total deductible meals and beverages expense, before the 50% limit, is $96. Ari will include $48 as an itemized deduction.

Palmer, a fee-basis state government official, drives 10,000 miles during 2023 for business. Under the employer's accountable plan, Palmer gets reimbursed 70 cents ($0.70) a mile, which is more than the standard mileage rate. The total reimbursement is $7,000.

The employer must include the reimbursement amount up to the standard mileage rate, $6,550 (10,000 miles x 65.5 cents ($0.655) per mile), under code L in box 12 of the employee’s Form W-2. That amount isn’t taxable. The employer must also include $450 ($7,000 − $6,550) in box 1 of the employee's Form W-2. This is the reimbursement that is more than the standard mileage rate.

If the expenses are equal to or less than the standard mileage rate, Palmer wouldn’t complete Form 2106. If the expenses are more than the standard mileage rate, Palmer would complete Form 2106 and report total expenses and reimbursement (shown under code L in box 12 of their Form W-2). Palmer would then claim the excess expenses as an itemized deduction.

Returning Excess Reimbursements

Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Excess reimbursement means any amount for which you didn’t adequately account within a reasonable period of time. For example, if you received a travel advance and you didn’t spend all the money on business-related expenses or you don’t have proof of all your expenses, you have an excess reimbursement.

Adequate accounting and reasonable period of time were discussed earlier in this chapter.

You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time.

If you don’t adequately account for or don't return any excess advance within a reasonable period of time, the amount you don’t account for or return will be treated as having been paid under a nonaccountable plan (discussed later).

If you don’t prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproven amount of the travel advance within a reasonable period of time. If you don’t do this, the unproven amount will be considered paid under a nonaccountable plan (discussed later).

If your employer's accountable plan pays you an allowance that is higher than the federal rate, you don’t have to return the difference between the two rates for the period you can prove business-related travel expenses. However, the difference will be reported as wages on your Form W-2. This excess amount is considered paid under a nonaccountable plan (discussed later).

Your employer sends you on a 5-day business trip to Phoenix in March 2023 and gives you a $400 ($80 × 5 days) advance to cover your M&IE. The federal per diem for M&IE for Phoenix is $69. Your trip lasts only 3 days. Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you didn’t travel. For the 3 days you did travel, you don’t have to return the $33 difference between the allowance you received and the federal rate for Phoenix (($80 − $69) × 3 days). However, the $33 will be reported on your Form W-2 as wages.

Nonaccountable Plans

A nonaccountable plan is a reimbursement or expense allowance arrangement that doesn’t meet one or more of the three rules listed earlier under Accountable Plans .

In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan.

Excess reimbursements you fail to return to your employer.

Reimbursement of nondeductible expenses related to your employer's business. See Reimbursement of nondeductible expenses , earlier, under Accountable Plans.

If you aren’t sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer.

Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Your employer will report the total in box 1 of your Form W-2.

You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, or non-entertainment-related meals. Your meal and entertainment expenses will be subject to the 50% Limit discussed in chapter 2.

Your employer gives you $1,000 a month ($12,000 total for the year) for your business expenses. You don’t have to provide any proof of your expenses to your employer, and you can keep any funds that you don’t spend.

You are a performing artist and are being reimbursed under a nonaccountable plan. Your employer will include the $12,000 on your Form W-2 as if it were wages. If you want to deduct your business expenses, you must complete Form 2106 and itemize your deductions.

You are paid $2,000 a month by your employer. On days that you travel away from home on business, your employer designates $50 a day of your salary as paid to reimburse your travel expenses. Because your employer would pay your monthly salary whether or not you were traveling away from home, the arrangement is a nonaccountable plan. No part of the $50 a day designated by your employer is treated as paid under an accountable plan.

Rules for Independent Contractors and Clients

This section provides rules for independent contractors who incur expenses on behalf of a client or customer. The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers.

You are considered an independent contractor if you are self-employed and you perform services for a customer or client.

Accounting to Your Client

If you received a reimbursement or an allowance for travel, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. If you don’t account to your client for these expenses, you must include any reimbursements or allowances in income. You must keep adequate records of these expenses whether or not you account to your client for these expenses.

If you don’t separately account for and seek reimbursement for meal and entertainment expenses in connection with providing services for a client, you are subject to the 50% limit on those expenses. See 50% Limit in chapter 2.

As a self-employed person, you adequately account by reporting your actual expenses. You should follow the recordkeeping rules in chapter 5 .

For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter.

Required Records for Clients or Customers

If you are a client or customer, you generally don’t have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. However, you must keep records if:

You reimburse the contractor for entertainment expenses incurred on your behalf, and

The contractor adequately accounts to you for these expenses.

If the contractor adequately accounts to you for non-entertainment-related meal expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Use your records as proof for a deduction on your tax return. If non-entertainment-related meal expenses are accounted for separately, you are subject to the 50% limit on meals. If the contractor adequately accounts to you for reimbursed amounts, you don’t have to report the amounts on an information return.

If the contractor doesn’t adequately account to you for allowances or reimbursements of non-entertainment-related meal expenses, you don’t have to keep records of these items. You aren’t subject to the 50% limit on meals in this case. You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year.

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

IRS Notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Notice 2022-44, available at IRS.gov/irb/2022-41_IRB#NOT-2022-44 , lists the high-cost localities that are eligible for $297 (which includes $74 for meals and incidental expenses (M&IE)) per diem, effective October 1, 2022. For travel on or after October 1, 2022, all other localities within the continental United States (CONUS) are eligible for $204 (which includes $64 for M&IE) per diem under the high-low method.

Notice 2023-68, available at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , lists the high-cost localities that are eligible for $309 (which includes $74 for M&IE) per diem, effective October 1, 2023. For travel on or after October 1, 2023, the per diem for all other localities increased to $214 (which includes $64 for M&IE).

Regular federal per diem rates are published by the General Services Administration (GSA). Both tables include the separate rate for M&IE for each locality. The rates listed for FY2023 at GSA.gov/travel/plan-book/per-diem-rates are effective October 1, 2022, and those listed for FY2024 are effective October 1, 2023. The standard rate for all locations within CONUS not specifically listed for FY2023 is $157 ($98 for lodging and $59 for M&IE). For FY2024, this rate increases to $166 ($107 for lodging and $59 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally, October 1) through December 31. During this period, you may generally change to the new rates or finish out the year with the rates you had been using.

If you use the high-low substantiation method, when new rates become effective (generally, October 1), you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for the rest of the calendar year (through December 31). If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.

The new rates and localities for the high-low method are included each year in a notice that is generally published in mid to late September. You can find the notice in the weekly Internal Revenue Bulletin (IRB) at IRS.gov/IRB , or visit IRS.gov and enter “Special Per Diem Rates” in the search box.

New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates.

The new federal CONUS per diem rates are published each year, generally early in September. Go to GSA.gov/travel/plan-book/per-diem-rates .

Completing Form 2106

For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.

This section briefly describes how employees complete Forms 2106. Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.

Table 6-1. Reporting Travel, Nonentertainment Meal, Gift, and Car Expenses and Reimbursements

If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, column A.

If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. The information relates to the following items.

Date placed in service.

Mileage (total, business, commuting, and other personal mileage).

Percentage of business use.

After-work use.

Use of other vehicles.

Whether you have evidence to support the deduction.

Whether or not the evidence is written.

If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. In addition, on Part I, line 2, you can deduct parking fees and tolls that apply to the business use of the car. See Standard Mileage Rate in chapter 4 for information on using this rate.

If you claim a deduction based on actual car expenses, you must complete Form 2106, Part II, Section C. In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim.

If you are still using a car that is fully depreciated, continue to complete Section C. Since you have no depreciation deduction, enter zero on line 28. In this case, don’t complete Section D.

If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount , as described in chapter 4. If so, you can show your car expenses and any inclusion amount as follows.

Figure the inclusion amount without taking into account your business-use percentage for the tax year.

Report the inclusion amount from (1) on Form 2106, Part II, line 24b.

Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount figured in (1)).

Show your transportation expenses that didn’t involve overnight travel on Form 2106, line 2, column A. Also include on this line business expenses you have for parking fees and tolls. Don’t include expenses of operating your car or expenses of commuting between your home and work.

Show your other employee business expenses on Form 2106, lines 3 and 4, column A. Don’t include expenses for nonentertainment meals on those lines. Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications.

Show the full amount of your expenses for nonentertainment business-related meals on Form 2106, line 5, column B. Include meals while away from your tax home overnight and other business meals. Enter 50% of the line 8, column B, meal expenses on line 9, column B.

If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to hours of service limits in chapter 2), use 80% instead of 50% for meals while away from your tax home.

Enter on Form 2106, line 7, the amounts your employer (or third party) reimbursed you that weren’t reported to you in box 1 of your Form W-2. This includes any amount reported under code L in box 12 of Form W-2.

If you were reimbursed under an accountable plan and want to deduct excess expenses that weren’t reimbursed, you may have to allocate your reimbursement. This is necessary when your employer pays your reimbursement in the following manner.

Pays you a single amount that covers non-entertainment-related meals and/or entertainment, as well as other business expenses.

Doesn’t clearly identify how much is for deductible non-entertainment-related meals.

Your employer paid you an expense allowance of $12,000 this year under an accountable plan. The $12,000 payment consisted of $5,000 for airfare and $7,000 for non-entertainment-related meals, and car expenses. Your employer didn’t clearly show how much of the $7,000 was for the cost of deductible non-entertainment-related meals. You actually spent $14,000 during the year ($5,500 for airfare, $4,500 for non-entertainment-related meals, and $4,000 for car expenses).

Since the airfare allowance was clearly identified, you know that $5,000 of the payment goes in column A, line 7, of Form 2106. To allocate the remaining $7,000, you use the worksheet from the Instructions for Form 2106. Your completed worksheet follows.

Reimbursement Allocation Worksheet (Keep for your records.)

If you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later.

Your employee business expenses may be subject to either of the limits described next. They are figured in the following order on the specified form.

Certain non-entertainment-related meal expenses are subject to a 50% limit. Generally, entertainment expenses are nondeductible if paid or incurred after December 2017. If you are an employee, you figure this limit on line 9 of Form 2106. (See 50% Limit in chapter 2.)

Limitations on itemized deductions are suspended for tax years beginning after 2017 and before tax year January 2026, per section 68(g).

Special Rules

This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. For tax years beginning after 2017, they are the only taxpayers who can use Form 2106.

Armed Forces Reservists Traveling More Than 100 Miles From Home

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging and M&IE) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. See Per Diem and Car Allowances , earlier, for more information.

You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106. Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

You can’t deduct expenses of travel that doesn’t take you more than 100 miles from home as an adjustment to gross income.

Certain fee-basis officials can claim their employee business expenses on Form 2106.

Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction.

If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

Expenses of Certain Performing Artists

If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income. To qualify, you must meet all of the following requirements.

During the tax year, you perform services in the performing arts as an employee for at least two employers.

You receive at least $200 each from any two of these employers.

Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services.

Your adjusted gross income isn’t more than $16,000 before deducting these business expenses.

If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to your and your spouse's combined adjusted gross income.

If you meet all of the above requirements, you should first complete Form 2106. Then you include your performing-arts-related expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

If you don’t meet all of the above requirements, you don’t qualify to deduct your expenses as an adjustment to gross income.

If you are an employee with a physical or mental disability, your impairment-related work expenses aren’t subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. After you complete Form 2106, enter your impairment-related work expenses from Form 2106, line 10, on Schedule A (Form 1040), line 16, and identify the type and amount of this expense on the line next to line 16.

Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.

You are disabled if you have:

A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or

A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

You can deduct impairment-related expenses as business expenses if they are:

Necessary for you to do your work satisfactorily;

For goods and services not required or used, other than incidentally, in your personal activities; and

Not specifically covered under other income tax laws.

You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as business expenses.

You are deaf. You must use a sign language interpreter during meetings while you are at work. The interpreter's services are used only for your work. You can deduct your expenses for the interpreter as business expenses.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Go to IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

Go to IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

Go to IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/p4134.pdf .

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you first leased a passenger automobile (including a truck and van) in 2018 through 2023 for 30 days or more.

If any of these apply to you, use the appendix for the year you first leased the car. (See Leasing a Car in chapter 4.)

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• A–Z Index
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Resources For

• New / Prospective Employees
• Federal Employees
• HR Professionals

Alternative Work Schedules

On this page, introduction, authority and responsibilities, policy/guidance, procedures for establishing alternative work schedules, procedures for terminating alternative work schedules.

• Special Provisions for Time Accounting

Changes in Payroll Procedures and Personnel Policies

Seasonal schedules, definitions, flexible work schedules (fws).

• Compressed Work Schedules (CWS)
• APPENDIX A. Comparison of Flexible and Compressed Work Schedules
• APPENDIX B. Models of Flexible Work Schedules
• APPENDIX C. Models of Compressed Work Schedules
• APPENDIX D. Flexifinder

Handbook on Alternative Work Schedules

The information in this handbook is guidance. Where requirements are stated, we have cited law or regulation. Also see Negotiating Flexible and Compressed Work Schedules .

The purpose of this handbook is to provide a framework for Federal agencies to consult in establishing alternative work schedules and to provide additional information to assist agencies in administering such programs.

This handbook, with its appendices, provides detailed information on the administration of flexible and compressed work schedules , jointly referred to as alternative work schedules or AWS . However, this handbook does not cover every situation that may arise under an alternative work schedule or other work scheduling options available under 5 U.S.C. 6101 . Moreover, since AWS programs for bargaining unit employees are established by negotiated agreements, bargaining unit employees and their supervisors and managers should consult the applicable collective bargaining agreement for its AWS provisions.

Although the decision to establish an AWS program is at the discretion of the agency head, this discretion is subject to the obligation to negotiate with the exclusive representative(s) of bargaining unit employees. Consequently, references in the following pages to actions that agencies may take in implementing AWS programs should not be construed as authorizing unilateral action where bargaining unit employees are concerned.

Terms are defined in the definitions section. Readers unfamiliar with the terminology of alternative work schedules will find it helpful to review these definitions.

For information on the labor relations aspects of establishing and terminating alternative work schedules, see the Labor-Management Relations Guidance Bulletin, "Negotiating Flexible and Compressed Work Schedules," July 1995, OLRWP-12, which can be downloaded from OPM ONLINE, (202) 606-4800.

Under 5 U.S.C. 6122 , a flexible work schedule includes designated hours ( core hours ) and days when an employee must be present for work. A flexible work schedule also includes designated hours during which an employee may elect to work in order to complete the employee's basic (non-overtime) work requirement.

Under 5 U.S.C. 6121(5) , a compressed work schedule means that an employee's basic work requirement for each pay period is scheduled (by the agency) for less than 10 workdays. See the definition and requirements for regularly scheduled work in 5 CFR 610.102 and 5 CFR 610.111(d).

Compressed work schedules are always fixed schedules. (See Comptroller General report B-179810, December 4, 1979.) Another difference between flexible and compressed work schedules is that an employee on a flexible work schedule may be credited with a maximum of 8 hours towards the employee's basic work requirement on a holiday or Sunday (see 5 U.S.C. 6124 and the definition of Sunday work in 5 CFR 550.103), whereas the number of holiday or Sunday hours for an employee on a compressed work schedule is the number of hours regularly scheduled for the employee to work on that day if not for the holiday (see 5 U.S.C. 6128(c) and (d) ).

There is no authority to establish hybrid work schedules that borrow selectively from the authority for flexible work schedules and the authority for compressed work schedules in an effort to create a hybrid work schedule program providing unauthorized benefits for employees or agencies. See Comptroller General report B-179810, December 4, 1979, and 50 FLRA No. 28, February 23, 1995. However, it should be noted that some forms of flexible work schedules (e.g., maxiflex) allow work to be compressed in fewer than 10 workdays in a biweekly pay period .

• promulgate regulations necessary for the administration of AWS programs,
• provide educational material and technical assistance relating to AWS programs, and
• conduct periodic reviews of AWS programs established by agencies .
• It is the agencies' responsibility to determine whether to establish AWS programs; how to comply with the spirit of the President's memoranda of July 11, 1994, and June 21, 1996, on providing family-friendly work arrangements in the executive branch; negotiate with exclusive representatives when appropriate; administer the programs efficiently; and ensure that the AWS programs do not cause an adverse agency impact. (See section 7c, below.)
• Agencies wishing to establish flexible or compressed work schedules permitted under 5 U.S.C. 6122 and/or 5 U.S.C. 6127 do not need OPM approval.

Under subchapter II of chapter 61 of title 5, United States Code, AWS programs may apply to employees of any executive agency (excluding the U.S. Postal Service), any military department, the Government Printing Office, or the Library of Congress.

Nothing in the AWS program should be interpreted as diminishing the authority of an organization using nonstandard work schedules under 5 U.S.C. 6101 to continue to operate under those schedules with their applicable premium pay entitlements. (A "nonstandard work schedule" includes any schedule in which full-time employees work other than the standard schedule of 8 hours per day and 5 days per week in an administrative workweek. Such schedules include first 40-hour tours of duty, work schedules for employees receiving annual premium pay for regularly scheduled standby duty or administratively uncontrollable overtime, work schedules for employees receiving availability pay, and any schedule in which employees work more than 8 hours per day or 40 hours per week.)

• AWS programs have the potential to enable managers and supervisors to meet their program goals while, at the same time, allowing employees to be more flexible in scheduling their personal activities. As employees gain greater control over their time, they can, for example, balance work and family responsibilities more easily, become involved in volunteer activities, and take advantage of educational opportunities. The employee benefits provided by AWS programs also are useful recruitment and retention tools.
• The President's memorandum of July 11, 1994, "Expanding Family-Friendly Work Arrangements in the Executive Branch," directed the heads of all executive agencies to establish a program to encourage and support the expansion of flexible family-friendly work arrangements. The President's memorandum of June 21, 1996, "Implementing Federal Family Friendly Work Arrangements," directed the heads of all executive agencies to review their personnel practices and develop a plan of action to provide their employees flexible hours that will enable employees to schedule their work and meet the needs of their families.
• An agency may determine the general policy, as well as guidelines, instructions, and procedures providing for the establishment of AWS programs in its headquarters and field activities.
• An agency may establish any number of AWS programs.
• The suspension of premium pay and scheduling provisions of title 5, United States Code, and the overtime pay provisions of the Fair Labor Standards Act of 1938, as amended (FLSA), as specified in 5 U.S.C. 6123 and 6128 , apply only to organizational units participating in an AWS program. All other provisions of title 5 and the FLSA remain in effect for nonparticipating organizations .
• Bargaining unit employees may participate in an AWS program only under the terms provided in a negotiated agreement (5 U.S.C. 6130(a)(1) and (2)). Therefore, an agency wishing to establish such a program for these employees must negotiate the establishment and terms of the program with the exclusive representative of the bargaining unit.
• In an unorganized unit, a majority of affected employees must vote to be included in a CWS program. (See 5 U.S.C. 6127(b) .) Agencies may unilaterally install FWS programs in unorganized units. For FWS programs, there is no requirement for a vote of affected employees.
• If the head of an agency determines that a proposed AWS schedule will have an adverse impact on the agency, the agency may not establish such a schedule ( 5 U.S.C. 6131(a)(1) ). If the agency and the union representing bargaining unit employees reach impasse over this determination, the impasse must be presented to the Federal Service Impasses Panel for resolution ( 5 U.S.C. 6131(c)(2)(A) ).
• a reduction of an agency's productivity,
• a diminished level of services furnished to the public, or
• an increase in the cost of agency operations (other than an administrative cost to process the establishment of an AWS program). (See 5 U.S.C. 6131(b) .)

If the head of an agency finds that a particular AWS schedule has had an "adverse agency impact," the agency must promptly determine not to continue the schedule ( 5 U.S.C. 6131(a)(2) ). If establishment of the AWS schedule was negotiated, the agency may reopen the agreement to seek its termination ( 5 U.S.C. 6131(c)(3) ). If an impasse results, the dispute goes to the Federal Service Impasses Panel, which will determine within 60 days whether the agency's determination is supported by evidence. If it is, the Panel must act in favor of the agency. See 5 U.S.C. 6131(c)(3)(B) and (C) . The AWS schedule may not be terminated until agreement is reached or the Panel acts. (See 5 U.S.C. 6106 and 6131(a)(3)(D).)

Special Procedures for Time Accounting

• The requirements for time accounting applicable to Federal civilian employees are found in part I of chapter 3 of Title 6 of the General Accounting Office (GAO) Policy and Procedures Manual for Guidance of Federal Agencies. Before establishing a time accounting system for use with an AWS program, agencies are encouraged to review GAO's guidance.
• Agencies wishing to participate in an AWS program must establish a time accounting method that provides the supervisor with "affirmative" or personal knowledge of each employee's entitlement to pay by showing the number of hours of duty, attendance, and the nature and length of absences. (See 5 CFR 610.404.)
• When a supervisor cannot approve from personal knowledge the entitlement to pay for an employee on an alternative work schedule , there are a number of time accounting options available that may be used to ensure adequate controls. Examples are provided in paragraph "c" below.
• No specific form of timekeeping is appropriate in all situations. Rather, each organization should examine its own particular needs and make its selection based upon its needs. GAO no longer prescribes methods for accounting for time.
• Work Report System. A portion of the Time and Attendance Report form used in many organizations may be set aside to record arrival and departure times, as well as any other exceptions to the normal workday.
• Sign-in/sign-out sheets. Each employee is required to enter his or her name, time of arrival and departure, and other exceptions to the normal workday.
• Automatic Time Recording Equipment. These systems may be used for flexible work schedule programs in Washington, DC, and elsewhere. (See 5 U.S.C. 6125.)
• Work output assessment. For employees permitted to telecommute, supervisors determine the reasonableness of the work output for the time spent and also make occasional telephone calls or visits during the employee's scheduled work time.

The introduction of an AWS program may necessitate changes in payroll procedures, including computer programs. For example, schedules that allow for the use of credit hours may require changes in time and attendance cards or additional records to account for each employee's credit hours. Agencies may permit the accumulation and use of credit hours or overtime hours in fractions of an hour.

If they so desire, agencies may implement AWS programs only for certain periods or seasons of the year. Generally, there are two reasons for such seasonal implementation:

• The agency's mission and functions are seasonal in nature; or
• The agency determines that, though an AWS program for the entire year would not be feasible, it would be possible from the perspective of the agency's mission, and of substantial benefit to its employees , to implement such a schedule for a certain period(s) of the year.

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The definitions in this handbook apply only to Alternative Work Schedules.

• in the case of a full-time employee, an 80-hour biweekly basic work requirement that is scheduled by an agency for less than 10 workdays; and
• in the case of a part-time employee, a biweekly basic work requirement of less than 80 hours that is scheduled by an agency for less than 10 workdays and that may require the employee to work more than 8 hours in a day. (See 5 U.S.C. 6121(5).)
• in the case of a full-time employee, has an 80-hour biweekly basic work requirement that allows an employee to determine his or her own schedule within the limits set by the agency; and
• in the case of a part-time employee, has a biweekly basic work requirement of less than 80 hours that allows an employee to determine his or her own schedule within the limits set by the agency.

Basic Work Requirement

The basic work requirement of a flexible work schedule is the number of hours, excluding overtime hours , an employee must work or otherwise account for by leave, credit hours , holiday hours, excused absence, compensatory time off, or time off as an award.

• A full-time employee must work 80 hours/ biweekly pay period , or a multiple of this requirement, as determined by the agency head. Agencies may also establish daily or weekly basic work requirements.
• A part-time employee works fewer hours than a full-time employee within a specified period of time, as determined by the agency head consistent with 5 U.S.C. 3401 through 3408 and 5 CFR part 340.

Tour of Duty

Overtime hours are not included in the definition of a tour of duty for employees under AWS.

• The types of FWS vary significantly. Agencies have the authority to establish flexible and core hours to meet their needs. Agencies are encouraged to delegate this authority to the lowest practicable organizational levels. (Appendix B suggests some possible AWS schedules. These models are not all-inclusive; they illustrate alternatives that agencies may adapt to fit their specific needs.)
• Temporary changes in the tour of duty may be made under the terms of a negotiated agreement, if applicable, or agency policy.

Credit Hours

• Credit hours may be worked only by employees covered by FWS programs. If the agency's FWS plan permits credit hours, the agency may approve an employee's request to work credit hours to be applied to another workday, workweek, or biweekly pay period . Not all FWS programs provide for credit hours.
• Credit hours are worked at the election of the employee consistent with agency policies; they are distinguished from overtime hours in that they are not officially ordered and approved in advance by management. Credit hours must be worked within an employee's non-overtime tour of duty (see subsection b(1) above) .
• An employee's right to use earned credit hours is governed by policies established under an agency FWS program. See 5 U.S.C. 6122(a) .
• When an employee uses credit hours, such hours are to be counted as a part of the basic work requirement to which they are applied. An employee is entitled to his or her rate of basic pay for credit hours, and credit hours may not be used by an employee to create or increase entitlement to overtime pay.
• An agency may place a limit on the number of credit hours an employee may earn during a biweekly pay period. An agency also may limit the number of credit hours an employee may earn on a daily or weekly basis. Further, a time frame may be set within which employees may use credit hours after they have been earned. Section 6126(a) of title 5, United States Code, limits the number of credit hours an employee may carry over from a biweekly pay period to a succeeding biweekly pay period to 24 hours for a full-time employee (one-fourth of a part-time employee's biweekly work requirement). An agency may further limit the number of credit hours carried forward from one biweekly pay period to the next.
• When an employee is no longer subject to an FWS program, the employee must be paid for accumulated credit hours at his or her current rate of pay. Payment for accumulated credit hours is limited to a maximum of 24 hours for a full-time employee. For a part-time employee, the limit is one-quarter of the employee's biweekly work requirement. (See 5 U.S.C. 6126(b).) An employee may not be compensated for credit hours for any other reason (e.g., excess, unused credit hours that cannot be carried forward into the next pay period). (See 5 U.S.C. 6123(b).)
• An employee may not be paid overtime pay, Sunday premium pay, or holiday premium pay for credit hours. Credit hours must always be part of the employee's non-overtime basic work requirement. Sunday premium pay may be paid only when an employee works on Sunday, with the exception of paid leave and excused absence, and then only when permitted by law. Holiday premium pay may be paid only for work on a holiday. See 5 U.S.C. 6121(3) and 5 U.S.C. 5546(a) and (b).

Credit hours must be considered daytime hours whenever possible.

• In the event of an agency closure or early dismissal before the beginning of an employee's daily tour of duty, an employee may retain credit hours that have not been used, to the extent permitted by law and regulation (e.g., full-time employees may not carry over more than 24 credit hours to a new biweekly pay period). If an early dismissal occurs during or after the employee's daily tour of duty, the employee will be charged for credit hours that have already been used.

See "Travel" for information about credit hours and travel.

Overtime Work Determinations

• For employees under FWS programs, overtime hours are all hours of work in excess of 8 hours in a day or 40 hours in a week which are officially ordered in advance by management. (See the definition of "overtime hours" at 5 U.S.C. 6121(6). The requirement that overtime hours be officially ordered in advance also applies to nonexempt employees under the Fair Labor Standards Act (FLSA). Employees on flexible work schedules may not earn overtime pay as a result of including "suffered or permitted" hours (under the FLSA) as hours of work. See 5 CFR 551.401(a)(2).
• take time off from work on a subsequent workday for a period of time equal to the number of extra hours of work ordered;
• complete his or her basic work requirement as scheduled and count the extra hours of work ordered as credit hours ; or
• complete his or her basic work requirement as scheduled if the agency policy permits. This will result in an employee entitlement to be compensated at the rate of basic pay for any hours of work equal to or less than 8 hours in a day or 40 hours in a week. An employee also would be entitled to overtime pay for hours of work ordered in excess of 8 hours in a day or 40 hours in a week.

Compensatory Time Off

• "Compensatory time off" is time off on an hour-for-hour basis in lieu of overtime pay. For employees under FWS , the overtime hours of work may be regularly scheduled or irregular or occasional. An agency may grant compensatory time off in lieu of overtime pay at the request of the employee (including prevailing rate employees and nonexempt employees) under a flexible work schedule. (See 5 U.S.C. 6123(a).)
• any prevailing rate employee;
• any employee who is nonexempt from the FLSA; or
• any FLSA-exempt employee whose rate of basic pay is equal to or less than the rate for GS-10, step 10.
• Mandatory compensatory time off, in lieu of overtime pay for irregular or occasional overtime work, may be ordered for employees who are FLSA exempt and whose rate of basic pay exceeds the rate for GS-10, step 10. However, this does not apply to prevailing rate employees who are FLSA exempt. The rate of basic pay for GS-10, step 10, includes any applicable special rate of pay for law enforcement officers or special pay adjustment for law enforcement officers under section 403 or 404 of the Federal Employees Pay Comparability Act of 1990 (Pub. L. 101-509), respectively; an applicable locality-based comparability payment under 5 U.S.C. 5304; and any applicable special rate of pay under 5 U.S.C. 5305 or similar provision of law).

Night Pay (General Schedule and Other Employees Covered by Section 5545(a) of Title 5, United States Code)

• If an employee 's tour of duty includes 8 or more hours available for work during daytime hours (i.e., between 6 a.m. and 6 p.m.), he or she is not entitled to night pay even though he or she voluntarily elects to work during hours for which night pay is normally required (i.e., between 6 p.m. and 6 a.m.).
• Agencies must pay night pay for those hours that must be worked between 6 p.m. and 6 a.m. to complete an 8-hour daily tour of duty.
• An employee is entitled to night pay for any nonovertime work performed between 6 p.m. and 6 a.m. during designated core hours .

An employee who performs regularly scheduled overtime work at night is also entitled to night pay.

Night Differential (Prevailing Rate Employees)

Night differential will not be paid solely because a prevailing rate employee elects to work credit hours, or elects a time of arrival or departure at a time of day when night differential is otherwise authorized, except that prevailing rate employees are entitled to night differential for regularly scheduled nonovertime work when a majority of the hours of a FWS schedule for a daily tour of duty occur during the night. (See 5 U.S.C. 5343(f) and 6123(c)(2).)

Holiday Pay (When No Work Is Performed)

• Under an FWS program, a full-time employee who is relieved or prevented from working on a day designated as a holiday (or an "in lieu of" holiday under 5 U.S.C. 6103(b) or section 3 of E.O. 11582) by Federal statute or Executive order is entitled to his or her rate of basic pay on that day for 8 hours. (See 5 U.S.C. 6124.)
• If a holiday falls on a day during a part-time FWS employee's tour of duty and the employee is relieved or prevented from working on that day, the employee is entitled to his or her rate of basic pay for the typical, average, or scheduled number of hours of work for that day toward his or her basic work requirement (not to exceed 8 hours). If a part-time FWS employee has maintained a reasonably consistent schedule for several pay periods, the employee may be paid for the number of hours he or she would have worked had the holiday not relieved or prevented the employee from working (not to exceed 8 hours). If a part-time employee has no typical schedule, the agency may average the number of hours worked in prior weeks on days corresponding to the holiday to determine an employee's pay entitlement for that holiday (not to exceed 8 hours). (See 5 CFR 610.405.) A work schedule submitted in advance of the administrative work week also may be used by an agency as the basis for determining the number of hours to pay a part-time employee on a holiday. However, agencies should ensure that there is no abuse of entitlement. For example, an employee should not schedule more hours of work on a holiday than he or she has scheduled in prior weeks on days corresponding to the holiday.
• Nonworkdays Other than Sunday. If a holiday falls on a nonworkday of the employee-except for holidays falling on a Sunday nonworkday-the employee's preceding workday will be the designated "in lieu of" holiday. (See 5 U.S.C. 6103(b).)
• Sunday Nonworkday. If the holiday falls on the Sunday nonworkday of an employee, the subsequent workday will be the employee's designated "in lieu of" holiday. (See section 3 of Executive Order 11582 of February 11, 1971.)
• Part-time employees. Part-time employees are not entitled to an "in lieu of" holiday when a holiday falls on a nonworkday for the employee. (See 5 CFR 610.405.)

Pay for Holiday Work

Agencies must designate the 8 holiday hours applicable to each FWS employee. The 8 hours designated as holiday hours must include all applicable core hours .

• An employee under an FWS program who works during non-overtime and non-holiday hours that are part of the employee's basic work requirement on a holiday is paid his or her rate of basic pay for those hours of work. Example: An employee who works 10 hours on a holiday (including 1 hour of overtime work ordered by a supervisor) and who has a 9-hour basic work requirement on that day would earn holiday premium pay for the 8 holiday hours designated by the agency, his or her rate of basic pay for 1 hour (within the basic work requirement), and 1 hour of overtime pay.
• A part-time employee under an FWS program is entitled to holiday premium pay only for work performed during his or her basic work requirement on a holiday (not to exceed 8 hours). A part-time employee, scheduled to work on a day designated as an "in lieu of" holiday for full-time employees under 5 U.S.C. 6103(b) or section 3 of E.O. 11582, is not entitled to holiday premium pay for work performed on that day. (See 5 CFR 610.405.)

Pay for Sunday Work

• A full-time employee who performs regularly scheduled nonovertime work, a part of which is performed on Sunday, is entitled to Sunday premium pay for the entire daily tour of duty , not to exceed 8 hours. It is possible for an employee to have two daily tours of duty that begin or end on the same Sunday.
• A full-time employee is entitled to Sunday premium pay for the entire daily tour of duty, up to 8 hours, based upon electing to work any flexible hours on a Sunday. However, an agency may preclude employees from working flexible hours on a Sunday. See Comptroller General opinion B-245772, May 7, 1992; 5 CFR 610.111(d); and section c.(7) above.
• A part-time employee is not entitled to Sunday premium pay. (See 5 U.S.C 5546(a) and 46 Comptroller General 337 (1966).)

Paid Time Off

• Paid time off during an employee's basic work requirement must be charged to the appropriate leave category, credit hours , compensatory time off, or to excused absence if warranted.
• There is no requirement that employees use flexible hours for medical or dental appointments or other personal matters if the employee wishes to charge this time to leave. To the extent permitted by the agency , an employee may choose to charge time off during flexible hours to an appropriate leave category or use credit hours when time off is scheduled during flexible hours in order to preserve leave.
• An employee may apply no more sick or annual leave to a given day than he or she is scheduled to work on that day. In organizations in which employees are not required to schedule their daily work hours in advance, agencies should develop policies to ensure that sick leave is not abused.

Excused Absence

• The head of an agency may grant excused absence with pay to employees covered by an FWS program under the same circumstances as excused absence would be granted to employees covered by other work schedules. For employees on a flexible work schedule , the amount of excused absence to be granted should be based on the employee's established basic work requirement in effect for the period covered by the excused absence.
• Constant Pattern of Arrival. The majority of employees tend to arrive within 5 to 10 minutes of the same time each day. Once a pattern has been established, it should be used as a reference point.
• Predominant Pattern of Arrival. If an employee maintains a schedule in which one particular arrival time predominates, this arrival time should be used to determine the amount of excused absence to be granted.
• Variable Pattern of Arrival. Where there is such variation in an employee's arrival time that there is no discernible pattern, the mathematical average of the employee's arrival time for the previous 2-week period may be computed and the average arrival time used as a reference for determining excused absence.
• When employees who would otherwise be required to report to work are excused from work because of an office closure due to a weather emergency or furlough, other employees who do not have a scheduled workday(s) during the office closure or furlough may not be granted another nonworkday. In Comptroller General opinion B-217080 (June 3, 1985), the Comptroller General determined that employees taking a day off under a flexible work schedule are in a non-pay status on those days. Therefore, if the agency is closed because of weather conditions, the employees have no entitlement to an additional day off.

Temporary Duty

When an employee covered by an FWS program is assigned to a temporary duty station using another schedule-either traditional or AWS -the agency may allow the employee to continue to use the schedule used at his or her permanent work site (if suitable) or require the employee to change the schedule to conform to operations at the temporary work site.

• When an Fair Labor Standards Act (FLSA)-exempt or nonexempt employee under an FWS program is in a travel status during the hours of his or her regularly scheduled administrative workweek, including regularly scheduled overtime hours , that time is considered to be hours of work and must be used for the purpose of overtime pay calculations, as applicable. See the definitions of "regularly scheduled administrative workweek" and "regularly scheduled" in 5 CFR 610.102. Note, however, that overtime hours are initially scheduled for work, not travel.
• Because time spent in a travel status outside regularly scheduled hours is not compensable in many cases (see paragraph (3), below), agencies must determine what constitutes regularly scheduled work for employees covered by an FWS program when they travel. Agencies must also determine the number of corresponding hours for an employee on a nonworkday under the FLSA overtime provisions in 5 CFR 551.422(a)(4). For both purposes, agencies may apply the guidance outlined under "Excused Absence," above. Also, see 5 CFR 610.111(d).
• For FLSA-exempt employees under flexible work schedules , hours of work for time spent in a travel status outside the regularly scheduled administrative workweek and away from the official duty station are determined in accordance with 5 CFR 550.112(g) or 5 U.S.C. 5544 (for prevailing rate employees ). For nonexempt employees, the total number of hours of work for travel outside the regularly scheduled administrative workweek and away from the official duty station is determined by applying both 5 CFR 550.112(g) or 5 U.S.C. 5544 and 5 CFR 551.422. (See 5 CFR 551.401(h).)
• An agency may require an employee to follow a traditional fixed schedule (8 hours a day, 40 hours a week) during pay periods he or she travels.
• An employee may not earn credit hours for travel because travel in connection with Government work is not voluntary in nature. In other words, travel itself does not meet the definition of credit hours in 5 U.S.C. 6121(4), which provides that credit hours are hours within a flexible work schedule in excess of the employee's basic work requirement which the employee elects to work so as to vary the length of a workweek or a workday. If travel time creates overtime hours of work (see the previous paragraphs of this section, above) the employee must be compensated by payment of overtime pay or under the rules for granting or requiring compensatory time off.

Application of Flexible Work Schedules in Unorganized Units

Agencies may unilaterally install FWS programs in unorganized units. There is no requirement for a vote by affected employees .

Appeals to the Office of the Special Counsel (OSC)

• Within the guidelines established by the agency's FWS program, section 6132 of title 5, United States Code, protects an employee's right to elect a time of arrival or departure, to work or not to work credit hours , and/or to request or not to request compensatory time off in lieu of payment for overtime hours under an FWS program.
• Employees may contact the Office of Special Counsel (OSC) and file a complaint with that agency regarding allegations of coercion prohibited by 5 U.S.C. 6132. Violations of 5 U.S.C. 6132 are subject to investigation by the Office of Special Counsel as provided in 5 CFR part 1810.

Compressed Work Schedules

The basic work requirement of a compressed work schedule is the number of hours, excluding overtime hours , an employee is required to work or to account for by charging leave or otherwise:

• A full-time employee is required to work 80 hours in a biweekly pay period . This work must be scheduled for fewer than 10 days in a biweekly pay period. (See 5 U.S.C. 6121(5)(A).)
• A part-time employee works fewer than 80 hours in a biweekly pay period. This work must be scheduled for fewer than 10 workdays in a biweekly pay period. (See 5 U.S.C. 6121(5)(B).)

The tour of duty for employees under a CWS program is defined by a fixed schedule established by the agency . See the definition of "compressed schedule" in 5 U.S.C. 6121(5), which states that the basic work requirement is scheduled for less than 10 work days. Also, see the definition of "regularly scheduled" in 5 CFR 610.102.

Compressed work schedules are arranged to enable employees to fulfill their basic work requirements in less than 10 days during the biweekly pay period . (Examples of these schedules may be found in Appendix C.) Although agencies may change or stagger the arrival and departure times of employees, there are no provisions for employee flexibility in reporting or quitting times under a CWS program.

Compressed work schedules are always fixed schedules. (See B-179810, Comptroller General's Report to the House Subcommittee on Compensation and Employee Benefits, Committee on Post Office and Civil Service, pg. 2, footnote 1, December 4, 1979. Also, see the definition of "compressed schedule" in 5 U.S.C. 6121(5) and 50 FLRA No. 28, February 23, 1995. )

There is no legal authority for credit hours under a CWS program. The law provides for credit hours only for flexible work schedules . See 5 U.S.C. 6121(4).

Overtime Work

For a full-time employee under a CWS program who is exempt from the FLSA, overtime hours are all officially ordered and approved hours of work in excess of the compressed work schedule . For a full-time employee who is covered by the FLSA (non-exempt), overtime hours also include any hours worked outside the compressed work schedule that are "suffered or permitted." For a part-time employee, overtime hours are hours in excess of the compressed work schedule for a day (but must be more than 8 hours) or for a week (but must be more than 40 hours).

Employee requests for compensatory time off in lieu of overtime pay may be approved only for irregular or occasional overtime work by an employee (as defined in 5 U.S.C. 5541(2)) or by a prevailing rate employee (as defined in 5 U.S.C. 5342(a)(2)). Compensatory time off may not be approved for an SES member. Mandatory compensatory time off is limited to FLSA-exempt employees (who are not prevailing rate employees) whose rate of basic pay is greater than the rate for GS-10, step 10, and only in lieu of overtime pay for irregular or occasional overtime work. See 5 U.S.C. 5543(a)(2).

Night Pay (General Schedule and Other Employees Covered by 5 U.S.C. 5545(a))

The regular rules under 5 U.S.C. 5545(a) and 5 CFR 550.121 and 122 apply. An employee is entitled to night pay for regularly scheduled nightwork performed between the hours of 6 p.m. and 6 a.m.

The regular rules under 5 U.S.C. 5343(f) apply in determining the majority of hours for entitlement to night pay for prevailing rate employees .

• A full-time employee on a CWS who is relieved or prevented from working on a day designated as a holiday (or an "in lieu of" holiday under 5 U.S.C. 6103(b) or (d) or section 3 of E.O. 11582) by Federal statute or Executive order is entitled to his or her rate of basic pay for the number of hours of the compressed work schedule on that day. (See 5 CFR 610.406(a).)
• If a holiday falls on a day during a part-time employee's scheduled tour of duty and the employee is relieved or prevented from working on that day, the employee is entitled to his or her rate of basic pay for the number of hours he or she normally would have been scheduled to work that day. (See 5 CFR 610.406(b).)
• Nonworkdays Other than Sunday. Except as provided in subparagraphs (ii) and (iii) below, if a holiday falls on a nonworkday of the employee, the employee's preceding workday will be the designated "in lieu of" holiday. (See 5 U.S.C. 6103(b).)
• Sunday Nonworkday. Except as provided in subparagraph (iii) below, if the holiday falls on the Sunday nonworkday of an employee, the subsequent workday will be the employee's designated "in lieu of" holiday. (See section 3 of E.O. 11582.)
• Agency rules. Under 5 U.S.C. 6103(d), the head of an agency may prescribe rules under which a different "in lieu of" holiday is designated than would be required under 5 U.S.C. 6103(b), E.O. 11582, or the terms of any collective bargaining agreement , for full-time employees on compressed work schedules when the head of an agency determines that a different "in lieu of" holiday is necessary to prevent an "adverse agency impact." The term "adverse agency impact" is defined in 5 U.S.C. 6131(b).
• Under its authority to determine the administrative workweek (5 CFR 610.111), an agency may change an employee's schedule (and scheduled days off) for operational reasons. Schedule changes must be documented and communicated to employees in advance of the start of an administrative workweek except when the criteria in 5 CFR 610.121(a) apply. (Also, see 5 CFR 610.121(b)(2).)

Since CWS schedules are fixed schedules, employees must not be required to move their regularly scheduled days off solely to avoid payment of holiday premium pay or to reduce the number of holiday hours included in the basic work requirement . See 5 U.S.C. 6101(a)(3)(E).

• A part-time employee under a CWS program is entitled to holiday premium pay only for work performed during his or her compressed work schedule on a holiday. A part-time employee scheduled to work on a day designated as an "in lieu of" holiday for full-time employees is not entitled to holiday premium pay for work performed on that day, since part-time employees are not entitled to "in lieu of" holidays. (See 5 CFR 610.406(b).)
• A full-time employee who performs nonovertime work during a tour of duty , a part of which is performed on Sunday, is entitled to Sunday premium pay for his or her entire tour of duty on that day. (See 5 U.S.C. 6128(c).)
• A part-time employee is not entitled to premium pay for Sunday work. (See 5 U.S.C. 5546(a) and 46 Comptroller General 337 (1966).)

Paid time off during an employee's basic work requirement must be charged to sick or annual leave unless the employee used other paid leave or accumulated compensatory time off, or unless excused absence is approved.

The head of an agency may grant excused absence with pay to employees covered by a CWS program under the same circumstances as excused absence would be granted to employees covered by other work schedules.

When an employee covered by a CWS program is assigned to a temporary duty station using another work schedule-either traditional or AWS -the agency may allow the employee to continue to use the schedule used at his or her permanent work site (if suitable) or require the employee to change the schedule to conform to operations at the temporary work site.

• When an Fair Labor Standards Act (FLSA)-exempt or nonexempt employee under a CWS program is in a travel status during the hours of his or her regularly scheduled administrative workweek, including regularly scheduled overtime hours , that time is considered to be hours of work and must be used for the purpose of overtime pay calculations, as applicable. Note, however, that overtime hours are initially scheduled for work, not travel.
• For employees under a CWS program, " regularly scheduled administrative workweek " means the compressed work schedule applicable to an employee and any regularly scheduled overtime work. An agency must also determine the number of corresponding hours for an employee on a nonworkday for the purpose of determining hours of work for travel under the FLSA overtime provisions in 5 CFR 551.422(a)(4). For this purpose, agencies may apply the guidance under "Excused Absence," above. Also, see 5 CFR 610.111(d).
• For FLSA-exempt employees under compressed work schedules, hours of work for time spent in a travel status outside the regularly scheduled administrative workweek and away from the official duty station is determined in accordance with 5 CFR 550.112(g) or 5 U.S.C. 5544 (for prevailing rate employees ). For nonexempt employees, the total number of hours of work for travel outside the regularly scheduled administrative workweek and away from the official duty station is determined by applying both 5 CFR 550.112(g) or 5 U.S.C. 5544 and 5 CFR 551.422. (See 5 CFR 551.401(h).)
• An agency may require an employee to follow a traditional fixed schedule (8 hours a day and 40 hours a week) during pay periods he or she travels.

Application of Compressed Work Schedules in Unorganized Units

• Under 5 U.S.C. 6127, a compressed work schedule may not be established in an unorganized unit unless a majority of employees in the organization who would be included vote to be included. For purposes of this vote, a majority is obtained when the number of affirmative votes exceeds 50 percent of the number of employees and supervisors in the organization proposed for inclusion in a compressed work schedule. (If participation in the CWS program is voluntary for each employee, a vote is unnecessary because employees who elect not to participate are not included and are unaffected.)
• In organizations in which employees are exclusively represented by a labor organization, but in which certain employees (e.g., personnelists) are excluded from the bargaining unit, only those employees in the unit are bound by the terms of negotiations establishing a CWS program. Employees in the organization not in the unit are entitled to vote for or against inclusion in the schedule. All employees who would be affected by the outcome should have an opportunity to cast a vote, and the outcome of the vote is binding upon all employees except those exempted by management because of personal hardship.

Determining Hardships Under Compressed Work Schedules

• Section 6127(b)(2) of title 5, United States Code, requires that any employee for whom a compressed work schedule would impose a personal hardship be excluded from the schedule or be reassigned. Each agency should have a procedure for an employee to request exclusion from a CWS based on personal hardship. The agency must determine whether the CWS imposes a personal hardship.
• Both the law and its legislative history are silent with respect to the definition of "personal hardship." However, agencies should be sensitive to the possibility that a CWS could have an adverse effect on certain employees, particularly disabled employees and those who are responsible for the care of disabled family members or dependent children. Depending on the facts and circumstances in the individual case, other valid personal hardship situations may occur that could be grounds for excusing an employee from working under a CWS program.

Appeals to the Office of Special Counsel (OSC)

• Section 6132 of title 5, United States Code, protects an employee against coercion when voting for or against inclusion of his or her work unit in a CWS program and affirms the right of the employee to request, because of hardship, not to participate in a CWS program. (Also see 5 U.S.C. 6127(b).)
• Employees may contact the Office of Special Counsel (OSC) to file a complaint regarding allegations of coercion prohibited by 5 U.S.C. 6132. Violations of 5 U.S.C. 6132 are subject to investigation by the Special Counsel.

Models of Flexible Work Schedules (Continued)

Flexitour schedule, gliding schedule, variable day schedule, variable week schedule - week 1, variable week schedule - week 2, maxiflex schedule - week 1, maxiflex schedule - week 2.

These models typify the more common types of flexible work schedules. The flexitour and gliding schedule examples show daily work schedules. The variable day schedule example is a weekly schedule. The variable week schedule and maxiflex examples are biweekly work schedules. These models are not meant to be all inclusive. Agencies may develop schedules tailored to meet their specific needs.

These models typify the more common types of compressed work schedules. They are not meant to be all inclusive. Agencies should develop schedules tailored to meet their specific needs.

Flexifinder

To find the time an employee's workday ends, find the time he/she began the workday along the left-hand column of the grid; then along the top of the grid find the amount of time he/she spent in the midday flex band (for lunch and/or personal time). The point at which the Workday Starting Time row intersects the Midday Flex column is the Ending Time for an 8-hour day.

What is the cut at the Masters?

Scottie Scheffler hits his tee shot on the third tee box during the first round of Masters Tournament. (Ben Jared/PGA TOUR)

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AUGUSTA, Ga. – The 36-hole cut at the Masters is different than any other major championship. The 89-man field will be cut to the low 50 and ties after 36 holes is completed.

Thursday’s first round was suspended due to darkness after the start of play was delayed more than two hours by morning storms. The second round is expected to begin on schedule at 8 a.m., however.

The cut was first instituted in 1957, 23 years after the Masters began. The field was cut to the low 40 and ties from 1957-61, but the cut changed the next year with the institution of the 10-shot rule. From 1962-2012, the field was cut to the low 44 and ties, as well as anyone within 10 strokes of the leader.

Over the following seven years, the 36-hole cut was expanded to the low 50 and ties, as well as anyone within 10 strokes of the leader. The 10-shot rule was done away with in 2020, however, and now the low 50 and ties qualify for the final 36 holes at the Masters.

Aerosmith announces rescheduled 2024-25 farewell tour dates. Get tickets

No need to “Dream On” much longer.

Aerosmith has finally announced the rescheduled dates of their ‘Peace Out’ farewell tour with special guests The Black Crowes and Teddy Swims on select dates.

The 40-concert jaunt will take the Rock and Roll Hall of Famers to arenas all over North America from September 2024 up until February 2025.

Notable shows include stops at Newark, NJ’s Prudential Center on Saturday, Dec. 28 and New York’s Madison Square Garden on Feb. 23, 2025.

Their last gig is scheduled for Feb. 26, 2025 at Buffalo’s KeyBank Center .

This upcoming trek will be the second attempt at rescheduling the tour; Steven Tyler sustained vocal cord damage at a Sept. 9, 2023 concert in Long Island — just three shows into their run — and the band had to postpone indefinitely.

“All previously purchased tickets will be honored for the rescheduled shows,” Aerosmith shared on Instagram .

If you haven’t gotten tickets yet and want to sing along to “Sweet Emotion,” “Walk This Way,” “Don’t Want To Miss A Thing” and so many more hits one last time, tickets can be scooped up for all ‘Peace Out’ concerts as soon as today.

Although inventory isn’t available on Ticketmaster until Friday, April 12, fans who want to ensure they have tickets ahead of time can purchase on sites like Vivid Seats before tickets are officially on sale.

Vivid Seats is a secondary market ticketing platform, and prices may be higher or lower than face value, depending on demand.

They have a 100% buyer guarantee that states your transaction will be safe and secure and will be delivered before the event.

A complete calendar including all rescheduled ‘Peace Out’ tour dates, venues, and links to buy tickets can be found below.

The original Aerosmtih lineup won’t be fully intact on this run of concerts.

Yes, lead singer Steven Tyler, guitarist Joe Perry, bassist Tom Hamilton and rhythm guitarist Brad Whitford are slated to perform at all shows.

However, drummer Joey Kramer will be sitting this run of shows out to “focus his attention on his family and health” according to  AP News .

Kramer, 72, will be replaced by John Douglas who has drummed with the band since 2019.

Aerosmith got three shows deep into their ‘Peace Out’ Farewell Tour before postponing.

For a closer look, here’s what they played at a recent live show courtesy of  Set List FM :

01.) “Back in the Saddle”

02.) “Same Old Song and Dance”

03.) “Rag Doll”

04.) “Livin’ on the Edge”

05.) “Janie’s Got a Gun”

06.) “No More No More”

07.) “Cryin’”

08.) “Adam’s Apple”

09.) “Hangman Jury”

10.) “Seasons of Wither”

11.) “Movin’ Out”

12.) “Love in an Elevator”

13.) “Stop Messin’ Around” (Fleetwood Mac cover)

14.) “I Don’t Want to Miss a Thing”

15.) “Rats in the Cellar”

16.) “Sweet Emotion”

17.) “Toys in the Attic”

18.) “Dream On”

19.) “Walk This Way”

On all dates except their opener when they’ll perform with Teddy Swims, Aerosmith will be joined by  The Black Crowes aka Rolling Stone’s “best new band of 1990.”

The band, known for mega hits “Hard To Handle” and “She Talks To Angels,” is also conducting a solo tour of their own this year including a show at New York’s Radio City Music Hall on April 27.

If you want to see them live, click here to see The Black Crowes’ complete 2024 tour calendar.

In 1973, the 25-year-old Tyler was given guardianship of 16-year-old Julia Holcomb so the two could live together.

After a tumultuous three-year relationship, the two broke up.

Nearly 50 years later, Holcomb — who now goes by Julia Misley — filed a lawsuit in December 2022. In the suit, she claimed Tyler sexually assaulted her, forced her to abort their child, and convinced her to drink and take drugs after he promised to serve as her guardian.

In the trial, Tyler alleged the relationship was consensual and had immunity because of his guardian status.

Legal experts have since said “caregiver immunity” does not exist if you sexually abuse the person you’ve taken in.

“The lawsuit came in the final days of California’s Child Victims Act, which temporarily lifted the statute of limitations for survivors of childhood sexual abuse to come forward with their allegations,” Consequence of Sound reported.

Jeanne Bellino, another minor that was sexually abused by Tyler in the 1970s, also filed a lawsuit against him; US District Judge Lewis Kaplan threw the case out this February because she “had waited too long to sue Tyler under a New York City law protecting victims of gender-motivated violence,” Reuters wrote.

“(Kaplan) said Bellino did not qualify for a two-year window to pursue claims that would otherwise extend beyond statutes of limitations, because she did not allege that Tyler’s conduct posed a “serious risk of physical injury.”

Many of the biggest acts that defined the sound of the ’70s and ’80s are back on the road this year for another spin.

Here are just five of our favorite classic rockers you won’t want to miss live these next few months.

•  Rolling Stones

•  Bruce Springsteen and the E Street Band

•  Neil Young

•  Bob Dylan with Willie Nelson and Robert Plant

•  Electric Light Orchestra

Need more classic rock in your life? Check out our list of the  52 biggest classic rockers on tour in 2024 to find the show for you.

Vivid Seats is the New York Post's official ticketing partner. We may receive revenue from this partnership for sharing this content and/or when you make a purchase.

Solar eclipse 2024: Photos from the path of totality and elsewhere in the U.S.

Images show the Great American Eclipse, seen by tens of millions of people in parts of Mexico, 15 U.S. states and eastern Canada for the first time since 2017.

Millions gathered across North America on Monday to bask in the glory of the Great American Eclipse — the moment when the moon passes between the Earth and the sun. 

The path of totality measures more than 100 miles wide and will first be visible on Mexico’s Pacific coast before moving northeast through Texas, Oklahoma, Arkansas, Missouri, Illinois and upward toward New York, New Hampshire and Maine, then on to Canada.

Total solar eclipse 2024 highlights: Live coverage, videos and more

During the cosmic spectacle, the moon’s movements will temporarily block the sun’s light, creating minutes of darkness, and will make the sun's outer atmosphere, or the corona, visible as a glowing halo.

Here are moments of the celestial activities across the country:

Breaking News Reporter

Elise Wrabetz is a Senior Photo Editor for NBC News digital

Chelsea Stahl is the art director for NBC News Digital

• Cambridge Dictionary +Plus

Meaning of scheduled in English

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• Usually he was attending regularly scheduled meetings with the engineers .
• A date of April was set for his scheduled return .
• He was actually signed after the scheduled date of the semi-final first leg .
• Taupo has no scheduled bus service , but almost everything you'll want to visit in the centre can be reached on foot .
• Scheduled flights are more expensive than charter flights .
• business plan
• set the agenda idiom
• slot someone/something in
• social calendar
• spread something over something

scheduled | Business English

Translations of scheduled.

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Word of the Day

acting or speaking together, or at the same time

Alike and analogous (Talking about similarities, Part 1)

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• Solar Eclipse 2024

See the 2024 Solar Eclipse’s Path of Totality

A total solar eclipse is expected to pass through the United States on April 8, 2024, giving stargazers across the country the opportunity to view the celestial phenomenon in which the sun is completely covered by the moon.

The eclipse will enter the U.S. in Texas and exit in Maine. It is the last time a total solar eclipse will be visible in the contiguous United States until 2044.

Here's what to know about the path of the eclipse and where you can see it.

Read More : How Animals and Nature React to an Eclipse

Where can you see the total solar eclipse?

The eclipse will cross through North America, passing over parts of Mexico, the United States, and Canada. 

The eclipse will enter the United States in Texas, and travel through Oklahoma, Arkansas, Missouri, Illinois, Kentucky, Indiana, Ohio, Pennsylvania, New York, Vermont, New Hampshire, and Maine. Small parts of Tennessee and Michigan will also experience the total solar eclipse.

Much of the eclipse's visibility depends on the weather. A cloudy day could prevent visitors from seeing the spectacle altogether.

When does the solar eclipse start and end?

The solar eclipse will begin in Mexico’s Pacific coast at around 11:07 a.m. PDT. It will exit continental North America on the Atlantic coast of Newfoundland, Canada, at 5:16 p.m. NDT.

The longest duration of totality—which is when the moon completely covers the sun — will be 4 minutes, 28 seconds, near Torreón, Mexico. Most places along the path of totality will see a totality duration between 3.5 and 4 minutes.

Read More : The Eclipse Could Bring $1.5 Billion Into States on the Path of Totality

Where’s the best place to see the total solar eclipse?

The best place to witness the event is along the path of totality. Thirteen states will be along the path of totality, and many towns across the country are preparing for the deluge of visitors— planning eclipse watch parties and events in the days leading up to totality.

In Rochester, NY, the Rochester Museum and Science Center is hosting a multi-day festival that includes a range of events and activities. Russellville, Arkansas will host an event with activities including live music, science presentations, tethered hot-air balloon rides, and telescope viewings.

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• Want Weekly Recs on What to Watch, Read, and More? Sign Up for Worth Your Time

Write to Simmone Shah at [email protected]