Hi,

Here is what the IRS says in Publication 463, Travel, Entertainment, Gift, and Car Expenses - available at http://www.irs.gov/publications/p463/index.html :

Trip Primarily for Personal Reasons:

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, will not change what is really a vacation into a business trip.



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