 Most of this information comes from the tax guide for small business for individuals who use Schedule C, Publication 334, tax year 2022. You can find on the IRS website, irs.gov, irs.gov. Looking at the income tax formula, we're focused on line one income. Remember in the first half of the income tax formula is in essence an income statement, but just an outline other forms and schedules flowing into these line items. One of those, the Schedule C. Having business income minus business expenses, the business net income flowing in in essence to line one income of our income tax formula. We note that the Schedule C flows into the Schedule One, which flows into the first page of the form 1040, line number eight. The profit and loss or the Schedule C is called profit or loss from business, having an income statement format, income minus expenses. We're focused on the expenses here related to the travel and meals in particular. Now, obviously the travel and meals is kind of a complicated topic because remember our general rule is that we can only have a deduction if it's an ordinary and necessary business item. And when we dive into the concept of meals and travel, we often have that fuzzy gray line between whether or not the meals and travel are necessary business expenses or whether they are personal. We also have had changes in the laws related to meals in particular. So we want to make sure that we do our best to properly allocate the travel and meals. All right, so travel and meals. This section briefly explains the kinds of travel and meal expenses you can deduct on Schedule C, travel expenses. These are the ordinary and necessary, there's those key terms again, remembering that a general expense you would think would be legitimate as a general rule if it was ordinary and necessary or you needed it, you needed to consume something in order to generate the revenue. So that means we're gonna be taxed on the net income as opposed to the gross income which makes sense from an income tax system. So traveling away from home for your business. So that's a key point there, away from home. So these are the travel expenses. These are ordinary and necessary expenses of traveling away from home for your business. So you are traveling away from home if both the following conditions are met, 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. So it's not just a commuting situation. You're gonna be staying somewhere for a longer period of time, usually like an overnight situation. It's required for you to do it. What does that actually mean? Again, there can be kind of shady areas because you might say, hey, I was required. I was required to go to the Bahamas because I'm a photographer and I was taking pictures of beach models or something like that, you know? And maybe you were, but that seems, still seems kind of like a gray area from the perspective of someone working in the gray IRS office and whatnot. But so obviously what is gonna be necessary for travel will be dependent upon the type of industry that you are in. So number one, you need to get sleep or rest to meet the demands of your work while away from home. These are the requirements. Number two, generally your tax home is your regular place of business, regardless of where you maintain your family home. It includes the entire city or general area in which your business is located. You can see publication 463 for more information there. So the following is a brief discussion of the expenses you can deduct.