travel diary 2023

20 Best Travel Journals to Document Your Trips

Some include prompts and templates to help get you started.

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Last-minute planning of a trip can consist of chaotic lists in your phone's notes app while the chronicling of said trip may look like sporadic photos in your camera roll. But what if there was a collective place you could plan in advance and jot down funny moments along the way? A travel journal can culminate the ups (and downs) of your vacation with guided prompts and templates.

Our experts at Good Housekeeping Institute extended our expertise in the best photo book makers and best wedding planning books to research the best travel journals, a category we have not yet formally tested. We rounded up the best travel journals of 2023, whether you want a self-designed bullet journal or a notebook with fun maps and stickers. At the end of our list, you can find advice on how to start your travel journal as well as read more about why you can trust Good Housekeeping. And if you have a frequent traveler in your life besides yourself, check out our guide to the best travel gift ideas (although a journal is a great idea too!).

The Art of the National Parks: Park-Lover's Journal

Perfect for the outdoors enthusiast in your life, this journal celebrates each of the 63 parks. It's 175 pages long and comes with prompts that'll help them chronicle their journey. It doesn't hurt that this journal has gorgeous illustrations of each park by real artists.

Papier Off Piste

Whether this is your first or fifth travel journal, or a gift for the college student in your life who's about to go abroad, Papier's notebooks will check all of the boxes. One GH editor has the Off Piste journal and loves the cover, a simple design that includes a meaningful quote, and appreciates the helpful templates you'll find inside the notebook. You'll be able to document up to six trips with templates for your budget, packing list, transportation, accommodation, itinerary and a journaling space for freestyle writing. There are also pages dedicated to a travel wishlist as well an illustrative map you can color in as you mark off countries you've visited.

Peter Pauper Press Page-A-Day

Journals can ring in at a variety of prices, but you can find a great travel journal for under $10 that will still give you enough space to write about your wanderings around the world. This leather-bound journal dedicates one page to each day of your trip, with spaces to add in the date, location and weather conditions (we especially like the delicate drawings for types of participation which you can circle with your pencil or pen). Dotted lines on the page will keep your entries neat and organized and an included ribbon bookmark will keep track of where you left off last. Even though this journal is pretty basic in design and on the smaller side, we think it's a great option for someone who doesn't want to spend too much on their first travel journal.

Clever Fox Vacation Planner

Amazon's Choice with a 4.6-star rating across over 900 customer reviews, this travel journal comes with more than just a notebook. You'll also get 150+ fun stickers to embellish your entries, plus the journal also has a pocket to hold the pages of stickers and an elastic band for your pen. But what makes this journal really stand out is its extensive range of templates geared towards helping you plan your trip. For five trips, you'll get pages for research and budget, a packing checklist, transportation and accommodation details and an expense tracker, plus a map and more journaling pages. If you like to plan out every detail, this is the perfect travel journal for your needs. We wish you could fit more than five trips in the journal, but for the price, it's a great value.

Peter Pauper Press Kids Travel Journal

Perfect for the adventure-inclined kiddo, this 96-page travel journal lets young travelers record everything from general entries about a trip to a packing list. Kids can even paste in photos, tickets and more and store the rest in the journal's back pocket. The journal is also full of games, maps, helpful phrases in other languages, metric information, quotes and fun facts. Not only is this kid-friendly journal a creative means to document their early adventures, but its accessories encourage international learning.

Leatherology Medium Spiral Snap Journal

Available in four hues including black onyx (pictured), brown, azure and lilac, this journal is made from gorgeous dyed leather with light gold hardware. You can choose from a spiral or bound format, but note that the spiral option has 130 perforated pages while the bound journal has 265 ruled sheets (or 128 pages). Regardless of which style you choose, you'll will get the benefit of a snap closure and a built-in pen loop, although the writing utensil is not included. We appreciate the versatility of this journal given the blank pages that let you doodle and write freely over the course of your next trip.

Mark and Graham Leather Bound World Travel Journal

This beautiful leather bound journal not only has pages for writing about your trips, but it also includes full-color maps of major cities plus world weather information, international dialing codes and more. A perfect gift for the international traveler, you can also add a foil debossed monogram to the cover if you want to add a personal flare to the notebook. We wish that the journal was available in more than one color, but the rust orange is a versatile enough choice that will stick out in a dark suitcase or bag.

Duncan & Stone Paper Co. World Trip Adventure Book

An almost-perfect five-star rating on Amazon and the titular Amazon's Choice badge is enough to make you add this travel journal to your cart. The layflat design makes it easy to open and write on, and you'll have enough pages to reflect on 15 trips plus a back pocket for extra photos and blank pages for notes and random musings. What we love most about this journal are the helpful prompts that guide newbies through the process of journaling, with questions like "Where did you stay?." and "Something I learned from this destination/culture..." From basic to more thought-provoking questions, you'll have a boost of inspiration to help you document your journey.

Day One Day One

While the majority of picks on this list are physical journals, you can also document your trips through an app if you prefer a digital format or have minimal space in your luggage . Chief Technologist & Executive Technical Director at the GH Institute Rachel Rothman , says Day One is a solid choice with ample positive reviews from consumers. You can download the app for free on your iPhone, Android, iPad, Mac and Apple Watch. You'll get one journal for one device with the ability to add a photo per entry, plus templates, export capabilities and tags. If you want unlimited journals, devices and photos plus the option to add videos, audio recordings and more, opt for Day One Premium which rings in at $2.92 per month.

Extreme Assistants Classic Notebook

If you travel a lot, or tend to squish as much as you possibly can into your carry-on (we have all been there), you'll want a durable journal that can withstand being tossed around and bumping against other items in your bag. A faux leather hardcover and thick paper ensure your journal will stay intact as you travel to and fro. The manufacturer adds that the cover is designed to be easy to clean, which is helpful if you are journaling on the airplane or train and accidentally spill your drink. We also appreciate that you can add a photo or logo to the cover for an element of personalization, especially since the notebook is more basic in style.

Deanna Didzun The Traveler's Playbook: A World Travel Journal

Journaling of any kind can be intimidating as you don't always know where to start — even a notebook with guiding prompts can lead to partial writer's block. If this sounds like you, then opting for a book that has more structure and a variety of templates is the way to go. This popular travel journal has a 4.3-star rating on Uncommon Goods is designed by explorer Deanna Didzun who created illustrations and lists to help jog your memory of your most recent journey. You can give overall star ratings for each destination and write down food and drink highlights if you so please.

Smythson Travels and Experiences Panama Notebook

There are journals and then there are journals — and this beautiful handcrafted leather journal falls into the latter category. Bound in crossgrain lambskin and available in a light blue or scarlet red, you'll have 128 pages of lined Featherweight paper to fill. This notebook is all about quality and is designed to last, but with that comes a higher price tag. It would be a great gift for the writer in your life who loves to travel, but given its simple layout and lack of templates other travel journals can have, it may not be splurge-worthy for every traveler.

DesignWorks Ink Suede Travel Journal

If you or a friend is traveling to Santorini, Mexico and/or Sydney in the near future, you may want to opt for this travel journal inspired by each of those stunning cities. You can add personal information in the first page of the notebook and the 240 pages are lined with spaces to include the subject and date. Although the journal does not include prompts or templates, we love the eye-catching gold design and appreciate the ribbon bookmark to keep track of your last entry.

Moleskine Traveller's Journal

Moleskine, the established brand that has been around for over two decades, is synonymous with traditional, high quality notebooks — and this travel-specific journal is no different. There are three sections for a travel wish list, short trips and long trips plus two sheets of stickers and a ribbon bookmark. The journal has a 4.6-star rating on Amazon across over 3,200 consumer ratings. One five-star review calls this notebook "the traveler's best friend," and notes how helpful it can be to keep track of places, restaurants and sites so you don't forget.

JB Leather Personalized Travel Notebook

For a personalized touch, this pick lets you choose from over 1,000 charm and stamp combinations including astrological charms, meaningful quotes and more . There are also three different vegan leather hues to choose from: cinnamon, cedar and sandy brown. The notebook has 18 plastic card slots, a zippered pocket for storage and a total of 152 lined pages. You can also refill the notebook as you cross places off your travel wish list. A best-seller on Etsy with a perfect five-star rating, this customizable notebook is popular among customers. Multiple reviews comment on the fast delivery, and its high-quality, beautiful appearance.

Transient Books Custom Travel Journal for Kids

With this journal, you can customize the cover color, font and cover map, as well as choose between 100- and 200-page books with lined, unlined and prompts variations. We love the various ways you can personalize this kid-friendly journal, making little ones that more excited to explore new places. The five-star seller has over 3,000 customer reviews on Etsy. And the travel journal doesn't just have to be a gift for the kids: Adult customers also said they enjoyed using the notebook for camping trips and vacations around the globe.

Compendium Everywhere You Go

We have included travel journals on this list that have prompts but none like the unexpected ones in this notebook that will get your creative wheels turning. The questions may catch you off guard, but prompt thoughtful reflection: they range from "If this place had a perfume, it would smell like..." to, "If this place had a soundtrack, these songs would be on it." The notebook is Amazon's Choice and has a 4.5-star rating, with multiple customers calling it the perfect gift for the traveler in your life, whether you need a gift for a teen or a present for a thirtieth birthday .

PAPERAGE Dotted Journal Notebook

Keeping a bullet journal is a popular trend that can easily translate to an aesthetic yet meaningful travel journal. This popular bullet notebook has a 4.7-star rating on Amazon with over 18 color options to chose from including mustard yellow (pictured), burgundy, lavender, royal blue and more. The 5.7-by-8-inch dotted pages lend themselves to open-ended creativity. While it can be hard to start designing and writing a journal from scratch, you have the benefit of customizing how much space you want for each list or entry.

Polarsteps Travel Tracker

Physical journals are not everyone's cup of tea, which is where an app like Polarsteps comes into play. Available for iOS and Android devices, Polarsteps lets travelers track their journeys. You can utilize over 300 helpful guides created by travel editors, as well as use the itinerary planner to dream up your perfect vacation and check the transport planner when unsure of what mode of transportation to use from one destination to another. Once you begin your trip, plot each site you visit and slowly form a personalized map that you can embellish with photos and videos. From there, share your map with friends and family or turn it into a travel book to look back on for years to come.

Glad & Young Studio The Traveler's Journal

If you have a bookshelf with rows of novels, photo albums and notebooks, you may want an aesthetic-looking travel journal that fits your style. This leather notebook has 60 pages to document your travels, and is available in a neutral shade (pictured) as well as two marbled patterns that are unique to each purchase. We personally love the brightly colored assorted pattern that has swirls of lavender, yellow, fuchsia and blue. The lined pages are great for daily entries and you can also note the day and weather. Note that to clean, you'll want to wipe away and spills or messes with a soft cloth.

Elizabeth Berry (she/her) is the Updates Editor at the Good Housekeeping Institute where she optimizes lifestyle content across verticals. Prior to this role, she was an Editorial Assistant for Woman’s Day where she covered everything from gift guides to recipes. She also has experience fact checking commerce articles and holds a B.A. in English and Italian Studies from Connecticut College.

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The 13 Best Travel Journals

From leather-bound to Moleskine, here are the best travel journals to keep track of your adventures.

In This Article

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• Our top picks
• Tips for Buying
• Why Trust T+L

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Travel + Leisure / Alli Waataja

Whether you’re staying close to home or embarking on a bucket-list trip, it’s no secret that travel helps enrich our minds and provides us with a better understanding of the world around us — all while creating lifelong memories. To document your adventures and preserve these precious memories, consider snagging a travel journal. As you shop, keep in mind that the best travel journals come in a slew of different forms — including some with all-blank pages for long-form freewriting and others with a mix of dotted pages and prompts to spark some inspiration. All in all, it’s safe to say that there’s a travel journal out there for everyone. Ahead, we’ve rounded up our favorites, including a handful with bonus features like illustrations, maps, stickers, detachable packing lists, and storage pockets.

Best Overall

Papier joy travel journal.

The journal is divided into six sections to help travelers stay organized while planning their vacations and documenting their memories.

There’s no place to store a pen.

Divided into six distinct sections, the Papier Joy Travel Journal makes documenting your travels easy and fun. Use the wishlist and trip ideas sections to write down your top bucket list travel locales, while the journey planning and reflection sections provide plenty of space to document your escapades. Pass the time en route to your destination — be it by train, plane, or automobile — by filling out the travel games section of the notebook which includes fun activities like “I Spy,” airport bingo, word searches, and word scrambles. At the very back of the journal, you’ll find an illustrative world map to color in. You can, of course, use the journal to jot down packing must-haves, restaurant recommendations, and anything else to help you stay organized while on the go.  

The Details: 192 pages | 5.5 × 8.5 inches

Best Hardcover

Moleskine voyageur notebook.

This journal features fun and functional bonus features like stickers, detachable packing lists, and to-do lists.

There are limited color options.

Moleskine is renowned for its durable notebooks, and this travel-themed one is no exception. Featuring a clothbound hardcover, elastic closure, and an expandable inner back pocket, this 208-page travel notebook is unique in that it also comes complete with detachable packing lists, to-do lists, and, best of all, a sheet of themed stickers for decorating. The travel-planning section is excellent for — you guessed it — planning out your itinerary, while the budget pages come in especially helpful for jotting down and keeping track of expenses. And, since this is a travel journal, it should come as no surprise that there is also a dedicated section for writing down key memories to look back on. 

The Details: Lined, blank | 208 pages | 4.5 x 7 inches

Best Accessories

Clever fox travel journal.

It comes with fun themed stickers and offers specific sections for budgeting and trip reviews.

It’s made with faux leather, which is considered less durable than genuine leather.

Creative types will especially appreciate this Clever Fox Travel Journal, which comes with over 150 stickers to decorate away. Need some inspo? Check out the included user guide with examples to help you create your own one-of-a-kind travel journal. The calendar page can be used to mark down important trip dates, while the illustrative map page can be used to plan out your route. There are also research and budgeting pages, along with a trip review section where travelers can look back on their favorite activities. Additional highlights include a ribbon bookmark, a back pocket, and a pen loop.

The Details: Blank, lined, dotted | 120 pages | 5.8 x ‎8.4 inches

Best Sustainable

Rocketbook smart reusable notebook.

This innovative journal utilizes QR code technology to scan and safely store your entries in a digital app on your smartphone.

Those who prefer a more traditional journaling experience may not feel so connected to this smart journal.

Travelers looking for a more sustainable approach to journaling (read: one that doesn’t require excessive amounts of paper) should consider snagging the Rocketbook Core Reusable Smart Notebook. Simply scan the QR code printed on each page, and your smartphone will automatically snap a photo of your work before subsequently updating it to the corresponding app where your entry will live on forever. You don’t need to worry about accidentally losing the journal, and your memories, along with it!). To “write,” use the included reusable pen, add a drop of water, and wipe with the included microfiber cloth to reveal a blank page ready to fill once more.  

The Details: Dotted | 36 pages | 6 x 8.8 inches

Best Pocket Sized

Letterfolk trip passport journal.

This compact travel journal can be easily stashed away in your backpack or pocket while on the move.

With just 48 pages, this journal is not ideal for longform entries.

As the name suggests, the Letterfolk Trip Passport Journal is about the size of a passport, which means it can easily fit in your carry-on, tote bag, backpack, or everyday purse. Despite its small size, it contains a total of 20 entry logs for travelers to jot down key details of each trip. Each entry page is also accompanied by a blank page that can be used to record thoughts, photos, illustrations, and even keepsakes like ticket stubs and museum tickets. The back pages of the journal offer checklists, flight logs, bucket lists, and other fun activities. 

The Details: Lined, blank | 48 pages | 3.5 x 5.5 inches

Best Prompts

The traveler's playbook.

Uncommon Goods

The specific prompts will help inspire travelers to record small but memorable details of their vacations.

Conversely, the creative, hyper-focused pages and prompts may feel overwhelming to some.

Document each and every one of your adventures with this beautiful journal, which was created by an avid traveler. Inside, you’ll find a slew of illustrations and prompts to help get those creative juices flowing and inspire travelers to record seemingly small but unique details of their journeys that will live on for decades. There’s even a dedicated page for each country, a master tracker to help plan the ultimate itinerary, a travel bucket list, checklists, and pages where travelers can record the names and details of new friends made while globetrotting. Finally, for each country visited, color it in on the world map page. 

The Details: 256 pages | 5.8 x 8.3 inches

Best Leather

Smythson "travel and experiences" cross-grain leather notebook.

Bergdorf Goodman

This timeless travel notebook features a chic albeit durable cross-grain calf leather construction.

There are no specific prompts or unlined pages.

This portable, pocket-sized travel journal is both functional and fashionable thanks to its cross-grain leather construction, which is known for its excellent ability to withstand wear and tear. As such, you can expect it to stay intact for years on end while serving as your trusty travel companion. Plus, it can even be personalized with your initials for an extra-special touch. Choose from four fun color options: Nile Blue, Orange, Scarlet Red, and Bright Emerald. 

The Details: Lined | 64 pages | 3.5 x 5.5 inches

Mark and Graham Leather Bound World Travel Journal

Mark and Graham

This leather-bound travel journal includes colored maps of cities around the world.

It’s not refillable, meaning that you’ll need to purchase an entirely new journal when you run out.

World travelers may opt for a travel journal with multiple maps to 1) plan their upcoming trips, 2) map out future itineraries, and 3) know where they’re going when wandering through new-to-them locales. This one from Mark and Graham includes full-color maps of major cities, as well as world weather information and international dialing codes. The leather-bound book is a sleek and functional choice. For extra-luxe flair, consider adding foil-debossed monogramming for just $12.50. 

The Details: 320 pages | 6 x 4.5 inches

Best Customizable

No ordinary emporium personalised travel journal with map pages.

This fully customizable journal makes an excellent gift for friends or family, or a keepsake for yourself!

Since it ships from the United Kingdom, it can take several weeks to arrive.

Whether shopping for yourself or a lucky giftee, this travel journal can be fully personalized based on specific preferences and travels. Shoppers can customize the cover with a title, subtitle, name, date, and message. There’s also the option to select the number of pages, along with the page design. Choose between blank or lined pages, and between colored or gray maps. Lastly, the journal boasts a sleek matte finish and sturdy hardcover construction to ensure it’ll stand the test of time. 

The Details: Blank, lined | 50-150 pages | 5.9 x 8.2 inches

Best Refillable

Robrasim refillable travelers notebook.

Three different paper refills are available.

It’s a small notebook.

This versatile leather travel journal has not one, not two, but three different 64-page refill inserts — lined, blank, and kraft paper — based on personal preference. When one notepad is full, simply remove it and replace it with a new one. The included pouch is also great for storing receipts, ticket stubs, and other small travel mementos. And while this is technically classified as a travel journal, it can also be used for general note-taking, sketching, or daily planning. Take your pick of two colors: coffee and wine.

The Details: Lined, blank | 64 pages | 4 x 5.2 inches

Best with Stickers

Legend travel planner.

It has three sheets of stickers, plus dedicated pages for safety tips and checklists.

It only holds info for a maximum of five trips.

This fun travel journal-slash-itinerary planner has three sheets of themed stickers to decorate. With dedicated pages for emergency contacts, safety tips, pre-trip checklists, and even translation to commonly spoken languages, think of this journal as the ultimate travel companion. Globetrotters also have the opportunity to add photos and mementos while simultaneously jotting down notes, ideas, and expenses. The attached pen loop, three ribbon bookmarks, elastic closure, and pocket for loose notes and documents are all added bonuses. Travelers can take their pick of six fun color and pattern options, as well. 

The Details: Ruled, dotted | 5.8 x 8.3 inches

Best for Kids

Peter pauper kids’ travel journal.

A combination of maps, prompts, illustrations, and games make this the ultimate kid-friendly travel journal.

It's most suited for international travel.

Surprise and delight your child(ren) with this kids’ travel journal ahead of your next family trip. Suitable for those ages seven through 12, this journal is filled with prompts, photos, illustrations, maps, puzzles, and games to keep little ones entertained for hours on end. Kids can use the blank pages to paste photos and mementos, while the lined pages are great for jotting down memorable experiences, reflections, and drawings. The travel journal is also chock full of travel-centric quotes and fascinating world facts. The back pocket is great for stashing keepsakes.

The Details: Blank, lined | 96 pages | 6.2 x 8.2 inches

Journo Travel Journal & Trip Tracker

Apple App Store

This is a great option if you plan to transfer your digital travel memories to a glossy photo book.

Digital journaling may not be for everyone.

Travelers looking for a non-traditional journaling option should download Journo, a travel journal app and trip tracker that’s Android and Apple smartphones — along with tablets and Macs. Think of this app as a digital travel scrapbook complete with notes, photos, and — get this — audio clips. Travelers can choose to type or handwrite their entries, and the digital journal can be completely customized with specific text styles and colors. It can also be printed out into a gorgeous coffee table book. 

The Details: Customizable | Unlimited pages

Tips for Buying a Travel Journal

Consider your needs.

Are you going on a road trip? Backcountry hiking? On a month-long ship journey across the ocean? Consider where you’re going and for how long when picking a journal. If you’re going to be in some extreme weather, you might want to pick a journal that has some weather protection. Short on suitcase space? Or maybe you’re only bringing minimal gear? Consider a pocket-sized journal to maximize precious packing room.

Pick the right page format and style

Be sure to look at what types of pages come with your journal, and if it is refillable, what types of page refills are available. If you’re used to writing on lined paper, you’ll want to make sure your journal has that. But if you’re looking for some blank pages so you can sketch or add photos, make sure the journal includes them, too.

There is no right or wrong way to journal. Simply start and just let the words flow onto the pages. Talk about what you’re doing, how you’re feeling, who you're traveling with, the itinerary, what you ate, etc. If you’re not quite sure how to journal, choose a journal with prompts that will help you get started.

A bullet journal is more for to-do lists, scheduling, organizing, and jotting down ideas. Usually, bullet journals include dotted pages instead of lined pages, but you could simply add in your own bullet points to a lined journal if you wish. Bullet journals are great for quick notes while on the go, or for organization in between long journaling sessions.

Why Trust Travel + Leisure

For this article, T+L contributor Lauren Dana Ellman utilized a combination of research and personal expertise as a travel commerce writer to compile a list of the best travel journals on the market. She also combed through dozens — if not hundreds — of product reviews and ratings to narrow down the specific product picks mentioned above.

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• Travel Essentials & Accessories

11 Amazing Travel Journal for 2024

Published: August 20, 2023

Modified: December 27, 2023

by Peggy Cabello

• Plan Your Trip
• Weird & Amazing

Are you a passionate traveler looking for the perfect travel journal to accompany you on your adventures in 2023? Look no further! We have curated a list of 11 amazing travel journals that are sure to capture all the unforgettable moments you'll be experiencing. Whether you prefer a sleek and compact design or a more elaborate and artistic layout, these journals cater to every traveler's unique style. Get ready to document your journeys in the most creative and personalized way possible with these remarkable travel journals for 2023.

Jump to Review

Page-A-Day Artisan Travel Journal

This product has a rating of A. * What does this rating mean?

Overall Score : 9/10

The Page-A-Day Artisan Travel Journal is a stylish and functional diary made from vegan leather. It features lined pages that lay flat, making it perfect for jotting down travel memories. The journal has a convenient section at the bottom of each page to record the weather, allowing you to capture the ambiance of your travel experiences. With a handy size that fits in your purse or backpack, it is ideal for documenting your adventures on the go. The journal is well-made and attractive, with a beautifully designed cover. It also makes a great gift for travel enthusiasts and newlyweds embarking on their honeymoon. Overall, it is a versatile and high-quality travel accessory.

Key Features

• Stylish vegan leather travel journal
• Lined pages that lay flat
• Weather recording section on each page
• Handy size for easy portability
• Well-made and attractive cover

Specifications

• Dimension: 5.00Lx0.50Wx7.25H
• High-quality construction
• Ideal size for travel
• Convenient weather recording section
• Versatile gift for travel enthusiasts
• Limited color options

The Page-A-Day Artisan Travel Journal is a must-have accessory for avid travelers. Its stylish vegan leather design, convenient size, and lay-flat pages make it a practical and elegant choice for documenting travel memories. Whether you’re embarking on a solo adventure or planning a romantic honeymoon, this journal will be your perfect companion. The added weather recording section adds a unique touch to capture the mood of each day. The journal also makes a thoughtful gift for friends and family who love to travel. With its high-quality construction and timeless design, the Page-A-Day Artisan Travel Journal is an essential item for any wanderlust soul.

DUNCAN & STONE PAPER CO. Travel Journal: A Perfect Memory Keeper for Travelers

The DUNCAN & STONE PAPER CO. Travel Journal is a perfect keepsake diary for avid travelers. With its high-quality materials and thoughtful design, this journal allows you to capture all of your favorite adventures and special memories. The journal includes space for photos and notes, along with a back pocket for extra pictures. Its simple, yet elegant Sage Green linen cloth hardcover adds a touch of sophistication. The journal contains 110 pages and comes in a protective cellophane bag. With prompts and sections dedicated to each trip, as well as a bucket list for future travel ideas, this journal is a great companion for any traveler. Preserve your travel memories and tell your stories with the DUNCAN & STONE PAPER CO. Travel Journal.

• Travel Notebook with 110 pages
• Space for photos and notes
• Linen cloth hardcover with gold embossed title
• Includes prompts and sections for each trip
• Comes with a back pocket for extra pictures
• Color: Sage Green
• High-quality materials and elegant design
• Plenty of space for personalization and capturing memories
• Includes prompts and sections for easy journaling
• Back pocket for storing extra pictures
• Comes in a protective cellophane bag
• Limited use for experienced travelers
• Fixed-format may be confining for some
• Blank pages for photos may strain the binding
• Envelope for keepsakes may not be practical

The DUNCAN & STONE PAPER CO. Travel Journal is a beautiful and well-designed companion for any traveler. With its high-quality materials, thoughtful prompts, and space for personalization, it allows you to capture and cherish your travel memories. While it may not be suitable for experienced travelers who prefer more flexibility, it is perfect for first-time travelers or as a gift. The journal’s elegant Sage Green linen cloth hardcover adds a touch of sophistication and the included back pocket is great for storing extra pictures. Overall, this travel journal is a wonderful tool for preserving your adventures and sharing your stories.

Women's Travel Journal with Prompts

The Travel Journal for Women with Prompts is a beautiful and customizable journal designed specifically for travelers. With its convenient ring-bound design and purposeful layout, this journal offers ample space to capture all your special memories from up to 12 trips. The superior non-smudge paper ensures a smooth writing experience, while the practical back pockets provide a neat and organized way to keep your travel mementos safe. The travel notebook features a sophisticated linen cover with gold foil debossing, adding a touch of elegance to your travel experience. Perfect as a gift or a personal keepsake, this ocean-colored journal is a must-have for any adventurous woman.

• Customizable Front Window
• Convenient Ring-Bound Design
• Purposeful Layout with Ample Space
• Superior, Non-Smudge Paper
• Practical Back Pockets
• Sophisticated Linen Cover
• Color: Ocean
• Customizable front window adds personal touch
• Ring-bound design allows for easy journaling
• Ample space for notes, bucket list, and memories
• Non-smudge paper ensures a smooth writing experience
• Back pockets for organizing travel mementos
• Sophisticated linen cover adds elegance
• Prompts seem more geared towards future trips
• Some prompts may not be applicable to all travelers

The Travel Journal for Women with Prompts is a perfect companion for any female traveler. Its customizable features, practical design, and thoughtful layout make it an excellent tool to capture and preserve your travel memories. With its superior quality and elegant cover, this journal is not only functional but also a timeless keepsake. Whether you’re a seasoned adventurer or planning your first trip, this journal will inspire and guide you in documenting your journeys. Get ready to fill this journal with your travel tales and create a cherished memento of your adventures!

Tree of Life Journal for Travel and Work

Overall Score : 8/10

The Hardcover Leather Lined Journal Notebook is the perfect accessory for travelers, business people, and students. This vintage-style notebook features a waterproof brown faux leather cover with a beautiful Tree of Life design. The medium-sized notebook is ideal for writing journals, note-taking, and sketching. It contains 256 pages of premium light yellow paper, which is resistant to damage from light and air. The 180° lay flat design and elastic closure band make it convenient to use and protect your content. This journal makes an ideal gift for various occasions. Overall, it's a stylish and practical notebook that will inspire creativity and organization.

• Tree of Life vintage Leather Journal Notebook
• Hardcover Leather journal
• 256 Pages Premium Paper
• 180° Lay Flat Design
• Ideal Business Notebook Gift
• Color: Brown
• Dimension: 8.30Lx5.70Wx0.70H
• Beautiful Tree of Life design
• Comfortable to write on with thick, high-quality paper
• Durable and waterproof faux leather cover
• Convenient elastic closure band and ribbon bookmark
• Resistant to ghosting and bleed-through
• Ideal for various occasions and as a gift
• Not spiral bound
• Some issues with the first page attachment

The Hardcover Leather Lined Journal Notebook is a fantastic product for those who love to write, sketch, or take notes. Its vintage design and high-quality construction make it not only a functional item but also an aesthetically pleasing one. With its durable cover, thick pages, and convenient features like the ribbon bookmark and elastic closure band, it provides a great writing experience. The Tree of Life design adds a touch of elegance and symbolism to the notebook. Although it’s not spiral-bound and there were some occasional issues with the first page, overall, it is a great choice for travel, work, or daily use. Whether for personal use or as a gift, this notebook is sure to impress.

Compact Travel Journal

Overall Score : 8.5/10

The Travel Journal (Notebook, Diary) from the Compact Journal Series is a handy and stylish companion for travelers. With a compact size of 5'' x 7'', it is perfect for carrying around during your adventures. The journal features 144 lightly lined opaque pages, providing ample space to document your travel experiences. It also includes an inside back cover pocket, ideal for storing tickets and other souvenirs. The die-cut fold-over front panel with a magnet closure adds a touch of elegance and keeps your journal securely closed. The Travel Journal is a great gift for avid travelers and offers excellent quality. However, some customers mentioned that the back pocket is missing or that the journal becomes too thick to close when filled completely.

• Compact size: 5'' x 7''
• Inside back cover pocket
• 144 lightly lined opaque pages
• Die-cut fold-over front panel closes with a magnet
• Dimension: 5.30Lx0.80Wx7.20H
• Compact and easy to carry
• Includes a back pocket for storing tickets and souvenirs
• Stylish design with a magnet closure
• Excellent quality and well-made
• Back pocket may be missing in some cases
• Becomes too thick to close when filled completely

The Travel Journal (Notebook, Diary) is a great companion for travelers who enjoy documenting their adventures. With its compact size, stylish design, and practical features like the back pocket and magnet closure, it offers convenience and elegance. The 144 lightly lined opaque pages provide plenty of space to write about your travel experiences. Despite some minor drawbacks, such as the occasional missing back pocket and the journal becoming thick when filled, it remains a popular choice among travelers. Whether as a personal journal or a thoughtful gift, the Travel Journal is sure to please any travel enthusiast.

Adventure Writing Journal with Refillable Pages

This product has a rating of B. * What does this rating mean?

Overall Score : 9/10/10

The Refillable Adventure Writing Journal is a stylish and functional accessory for men and women who love to document their adventures. The faux leather hardcover features a nautical theme with an engraved compass, rudder, and spear, as well as the inspiring phrase 'And so the adventure begins.' The journal contains 200 lined pages, perfect for work, personal diary entries, or note-taking. It is also refillable, making it an environmentally friendly choice. The durable faux leather cover is soft to the touch and protects your writings for years to come. The magnetic buckle closure adds convenience and security. With ink-proof thick paper, strong binding, and a lay-flat design, this journal offers a pleasant writing experience. Overall, it is a versatile and well-designed journal that makes a great gift or personal accessory. Score: 9/10

• Nautical theme with engraved compass, rudder, and spear
• Refillable with A5-sized replaceable refill (200 pages)
• Durable faux leather hardcover with soft touch
• Magnetic buckle closure for convenience and security
• 200 pages of ink-proof thick paper with lay-flat design
• Strong binding and ribbon bookmark for durability and easy navigation
• Color: Blue
• Size: Adventure
• Stylish and inspiring nautical theme
• Environmentally friendly with refillable pages
• Durable faux leather cover
• Ink-proof thick paper with no feathering or bleeding
• Lay-flat design for easy reading and note-taking
• Strong binding and ribbon bookmark
• Slight leathery smell at first (fades over time)
• Boxes may arrive damaged during shipping
• Magnetic closure may not always stay closed
• Printing on front cover may be lighter than expected

The Refillable Adventure Writing Journal combines style, functionality, and eco-friendliness to provide a great writing experience. Its nautical design and inspiring quote make it a delightful companion for any adventurer. The option to refill the pages ensures long-lasting use, while the durable faux leather cover and magnetic buckle closure add convenience and protection. The ink-proof thick paper and lay-flat design enhance the joy of writing. Despite a few minor drawbacks like a temporary smell and occasional shipping issues, this journal offers excellent value for the price. Whether you’re recording memories, taking notes, or journaling, this journal is a worthy investment.

Travel Journal Notebook

The Travel Journal: 6" x 9" Lined Blank Softcover 150 Page Notebook is a must-have accessory for any traveler. This journal is the perfect size to bring with you on the go, allowing you to jot down your adventures on planes, trains, and more. It features thick, lined pages that prevent bleeding and make your handwriting appear neat. The simple and portable design sparks creativity and provides ample space to document your trips and adventures for the entire year. The sturdy binding and cute cover ensure that your journal will withstand the rigors of travel. Whether you want to plan your road trips or simply record your experiences, this travel journal is a practical and stylish choice.

• 6" x 9" notebook size
• Softcover with 150 lined blank pages
• Portable and easy to carry
• Thick pages prevent bleeding
• Sturdy binding for durability
• Simple design sparks creativity
• Dimension: 6.00Lx0.34Wx9.00H
• Portable and lightweight design
• Ample space to document adventures
• Thick pages prevent ink bleeding
• Sturdy binding for long-lasting use
• Simple and stylish design
• Relatively expensive for a notebook
• Some customers received incorrect content

The Travel Journal: 6″ x 9″ Lined Blank Softcover 150 Page Notebook is a practical and stylish accessory for travelers. With its portable size, thick pages, and sturdy binding, it is built to withstand the adventures of your journey. While the notebook may be slightly pricey for some, its ample space and simple design make it worth considering. However, it is important to note that a few customers have reported receiving incorrect content. Overall, this travel journal is a great companion for documenting your experiences and sparking creativity on the go.

KUMEER Travel Journal for Women, Men

Preserve your cherished adventures and unforgettable moments in a single travel notebook, creating a timeless collection to revisit for years to come. Customize this travel memory organizer by jotting down your travel wish list and capturing special memories from up to 17 remarkable journeys.

• Dedicated travel diary for women and men
• Simple guided prompts, wish list, favorite things pages
• Premium linen cloth hardcover, gold embossed title and spine
• Thick 120g no bleed writing paper, sewn pages
• Pen loop, elastic closure, and back pocket
• Money-back guarantee
• Color: Emerald Green
• Dimension: 9.10Lx7.60Wx0.50H
• Thoughtfully designed for travel needs
• High-quality craftsmanship and durable
• Easy and effortless journaling
• Satisfaction guaranteed
• Limited pages for longer trips

The KUMEER Travel Journal is a beautifully designed and practical travel companion. With its thoughtful layout, high-quality materials, and ample space to document your adventures, it’s a must-have for any travel enthusiast. The prompts, wish list, and favorite things pages add a personal touch, while the durable construction ensures your memories will be well-preserved. Although it may not be suitable for longer trips with extensive note-taking, it is perfect for shorter journeys and weekend getaways. Whether for yourself or as a thoughtful gift, this travel journal is sure to become a cherished keepsake filled with treasured memories.

Clever Fox Travel Journal

Overall Score : 9.5/10

The Clever Fox Travel Journal is the ultimate organizer for travelers seeking to fulfill their travel dreams and create long-lasting positive memories. This A5 size hardcover journal is packed with features to help you plan, organize, and document your trips. It includes a budget plan, packing list, expense tracker, and trip journal, as well as sections for safety tips, travel tips, and emergency contacts. The journal is made with premium quality materials, featuring a beautifully engraved PU-leather cover and 120 gsm pearl white pages. It also comes with 150+ complimentary stickers and a kickstart user guide. The Clever Fox Travel Journal is a must-have for any traveler. Score: 9.5/10

• Fulfill your travel dreams
• Plan organized and safe trips
• Document memorable moments
• Includes budget plan and expense tracker
• Premium quality with PU-leather cover
• Comes with 150+ complimentary stickers
• Color: Aquamarine
• Size: A5 (5.8" x 8.3")
• Helps plan trips more efficiently
• Keeps you organized on the go
• High-quality materials and design
• Comes with a variety of useful features
• Includes a kickstart user guide
• Limited to 4 trips
• Font may be difficult to read for visually impaired

The Clever Fox Travel Journal is an essential tool for travelers who want to make the most of their trips. With its comprehensive planning features, high-quality materials, and thoughtful design, this journal offers everything you need to stay organized and create lasting memories. While it may be limited to 4 trips, it still provides a valuable resource for documenting and reflecting on your adventures. Whether you’re a seasoned explorer or a beginner, this journal will enhance your travel experience and make planning a breeze. With its stylish cover and compact size, it’s also a great accessory to carry with you on your journeys. Invest in the Clever Fox Travel Journal and embark on a carefree and unforgettable journey!

Leather Notebook Journal, Vintage Refillable Journal with 2 PVC Pockets

The Leather Notebook Journal is a vintage-style travel journal made of premium PU leather. It features refillable 100GSM lined paper with a beautiful dandelion pattern on the cover. The convenient A5 size makes it perfect for carrying in a handbag or schoolbag, and it's ideal for school, travel, or personal diary. The thick material of the paper prevents ink from bleeding through, making it suitable for all types of pens. The journal also includes 2 zipper binder pockets, one large and one small, for storing bills, cards, and other small items. It makes for a perfect inspirational gift for friends, family, teachers, or yourself. With its high-quality construction and attractive design, this journal is a great companion for capturing and preserving memories.

• Premium PU Leather
• Convenient A5 Size
• Thick 100GSM Lined Paper
• 2 Zipper Binder Pockets
• Perfect Inspiration Gift
• Color: Yellow
• Size: A5-9.3''×6.3''
• Strong and durable leather cover
• Refillable paper prevents wastage
• Zipper pockets for organization
• Perfect as a gift
• Suitable for various pens
• Wrap-around strap may stretch over time
• Some users find it flimsy or not to their taste

The Leather Notebook Journal is not only a functional accessory for writing and taking notes but also a beautiful keepsake with its vintage design. The high-quality PU leather cover and thick refillable paper ensure that your memories stay preserved for years to come. The addition of 2 zipper binder pockets provides convenient storage for small items, making it a practical choice for travelers. With positive customer reviews praising its elegance and versatility, this journal would be a fantastic companion for anyone who loves writing or journaling. Whether you’re a seasoned writer or just starting to explore the world of journaling, this Leather Notebook Journal is a fantastic choice.

Compendium Travel Journal with Prompts

Capture the moments of each excursion in this one-of-a-kind travel journal. Its reflective spaces and creative prompts will help you fully immerse yourself in the experience. Bring it along as your travel companion on one trip, or many! This unique guided journal holds unexpected prompts to help inspire thoughtful reflections from any travel adventure. It includes breakout spreads with uplifting quotes to help frame your thoughts and experiences, along with space for packing lists, notes, addresses, and things you want to remember. An elegant gift to celebrate a travel adventure, retirement, bon voyage party, or big vacation.

• Reflective spaces and creative prompts for immersive experiences
• Includes breakout spreads with uplifting quotes
• Space for packing lists, notes, addresses, and memories
• Foil stamping on softcover and a ribbon marker
• Printed with soy and metallic inks
• Color: Everywhere You Go
• Dimension: 0.30Lx5.75Wx8.50H
• Thought-provoking prompts enhance reflection during travel
• Beautiful design with foil stamping and ribbon marker
• Includes uplifting quotes to inspire
• Some customers received the journal in poor condition
• Limited color options available

The Compendium Everywhere You Go travel journal is an excellent companion for any journey. With its thoughtful prompts, it encourages reflection, allowing you to capture and remember your travel experiences. The elegant design, including foil stamping and a ribbon marker, adds a touch of luxury to the journal. The inclusion of uplifting quotes further inspires and uplifts during your adventures. While some customers received the journal in poor condition, overall, it makes for a great gift or personal travel keepsake. Whether you’re a seasoned traveler or embarking on your first trip, this guided journal is a valuable companion.

Buyer's Guide: Travel Journal

Things to consider.

• Size: Determine the size that suits your travel style. Compact journals fit well in pockets or small bags, while larger ones offer more space for detailed entries and sketches.
• Binding: Consider the binding style that best suits your needs. Spiral-bound journals allow for easy flipping and lie flat, while stitched or glued bindings provide a more traditional feel.
• Cover Material: Choose a cover material that withstands the rigors of travel. Leather offers durability and a classic look, while synthetic materials provide a more lightweight and weather-resistant option.
• Page Format: Decide between lined, plain, or gridded pages based on your preference for writing, drawing, or organizing your thoughts.
• Page Quality: Look for acid-free, high-quality paper that won't yellow or deteriorate over time. Thicker pages can prevent ink from bleeding through and provide a better writing surface.
• Additional Features: Think about any additional features you may want, such as a pen loop, bookmarks, pockets, or an elastic closure band.
• Weight: Consider the weight of the journal, especially if you're backpacking or have limited luggage space. A lighter journal can make a significant difference.

Types of Travel Journals

• Classic Journal: A traditional journal with blank or lined pages for freeform writing, sketching, and documenting your travels.
• Guided Journal: These journals provide prompts, questions, and activities to guide your writing and reflection throughout your trip.
• Scrapbook Journal: Ideal for the creative traveler, these journals combine writing space with areas for pasting pictures, ticket stubs, postcards, and other mementos.
• Digital Journal: If you prefer a modern approach, consider a digital journal or app that allows you to capture and organize your travel memories on your electronic devices.

Tips for Choosing the Right Travel Journal

• Consider Your Style: Choose a journal that matches your personal taste and suits the mood you want to create while journaling.
• Think About Accessibility: Opt for a journal that is easy to carry, open, and write in, while still providing sufficient space for your thoughts.
• Reflect on Your Preferences: Do you prefer structured writing or the freedom of blank spaces? Consider whether a guided journal or a classic, unstructured one suits you best.
• Evaluate Durability: Look for a sturdy journal that can endure the wear and tear of your adventures, particularly if you'll be traveling in varied weather conditions.
• Test the Writing Surface: Before purchasing, check the paper quality to ensure it accommodates your preferred writing instrument without smudging or bleeding through.

Frequently Asked Questions about 11 Amazing Travel Journal for 2023

Keeping a journal allows you to reflect on your experiences, capture unique moments, and create a personal narrative of your journey. It enables you to connect deeper to your trips and helps preserve memories for the future.

While it’s possible to use a regular notebook, travel journals are specifically designed for travel with features like durable covers, portable sizes, and high-quality paper. They offer a more suitable experience for documenting your adventures.

Guided travel journals provide prompts and questions that inspire self-reflection, encourage exploration of your surroundings, and help you delve deeper into the places you visit. This structure can be beneficial for those looking for more direction in their journaling.

Digital journals offer convenience, searchability, and the ability to add multimedia elements. However, some travelers prefer the sensory experience of pen and paper, the freedom from screens, and the tangible aspect of traditional journals.

Absolutely not! Travel journaling is a personal and creative outlet that should be tailored to your own style and preferences. You don’t need to be an expert writer or artist – just let your experiences and emotions guide your entries.

There are no rules when it comes to frequency. Write when inspiration strikes or on a daily basis – it’s entirely up to you. Find a rhythm that allows you to capture the essence of your journey without overwhelming yourself.

Sharing your travel journal is a personal choice. Some prefer to keep it private, while others enjoy sharing glimpses of their experiences with friends, family, or even through a blog or social media. It’s entirely up to you!

Consider using an elastic closure band or keeping your journal in a zippered pouch to prevent it from opening or getting damaged during your travels. Additionally, make copies or backups of your journal entries in case of loss or theft.

Absolutely! Some travelers enjoy using different journals for various destinations or trips to keep each experience separate. It can be a great way to organize your thoughts and make each journal a unique keepsake.

Regularly journaling helps develop writing and artistic abilities over time. By documenting your experiences and observations, you’ll naturally become more attuned to details, descriptive language, and visual representations.

Yes! In addition to recording past adventures, a travel journal can serve as a valuable resource for future trips. You can refer to it to remember favorite places, notes on accommodations, or tips and recommendations for an upcoming journey.

A: Absolutely! While it’s wonderful to journal in the moment, starting your journal after your trip is still worthwhile. It allows you to reflect on your experiences and bring back the memories vividly, even if they are no longer as fresh.

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How to Start and Keep a Travel Journal: A Guide to Travel Diaries

When you capture your memories, you’ll never lose them.

Traveling is a transformative and enriching experience – and one of the best ways to capture and preserve those memories is by keeping a travel journal. A travel journal serves as a personal record of your adventures, reflections, and emotions throughout your journey.

A travel journal offers numerous benefits and can become a cherished keepsake for years to come. Here is a comprehensive guide on how to start and keep a travel journal – and how to make the most of your journaling experience.

Why Keep a Travel Journal?

Keeping a travel journal is a gateway to a treasure trove of memories , self-reflection , and creative expression . From preserving the details of your journeys to unlocking personal growth, a travel journal is definitely worthwhile. Let’s uncover the magic of travel journaling together.

Preserving Memories

Preserving memories is crucial when it comes to maintaining a travel journal. It is essential to capture the moments and experiences during your trips. Here are some techniques to effectively preserve your memories:

– Write comprehensive descriptions of the places, individuals, and activities you encounter. It is important to be vivid and use expressive language in your writing.

– Capture photographs of the landscapes, landmarks, and memorable moments you come across.

– Keep tickets, receipts, and other mementos from your travels as keepsakes.

– Maintain a daily log of your activities, thoughts, and emotions throughout the journey.

– Consider recording voice memos to encompass ambient sounds and conversations, which will add depth to your memories.

– Document the people you meet on your journey, including their names and stories .

Incorporating these practices into your travel journal will allow you to effectively preserve your memories for the years to come.

Self-Reflection and Personal Growth

Self-reflection and personal growth are essential aspects of travel journaling. When you take the time to introspect and process your experiences and emotions, you not only gain a deeper understanding of yourself but also foster personal growth .

Here are five effective ways to enhance self-reflection and personal growth through your travel journal:

1. Embracing emotions : Use your journal to describe your feelings and emotions during your travels. This practice can help you process and comprehend your emotional responses.

2. Contemplating experiences : Take the opportunity to write about the impactful moments, challenges, and lessons you encounter. By doing so, you can gain valuable insights, learn, and grow.

3. Recognizing strengths and weaknesses : Assess your reactions to various situations and identify areas where you excel as well as struggle. This self-awareness will optimize your personal growth.

4. Establishing personal goals : Utilize your journal to set realistic development goals for yourself. For instance, if you tend to be shy, challenge yourself to interact with locals. Regularly reflect on these goals and track your progress.

5. Documenting achievements : Take the time to celebrate your accomplishments in your journal. Whether it’s conquering fears, trying new activities, or pushing yourself out of your comfort zone, recognizing these achievements will boost your self-confidence and inspire further growth.

By actively engaging in self-reflection and personal growth through your travel journal, you can maximize your travel experiences and create positive changes that spill over into various aspects of your life.

Creative Outlet

Travel journaling provides you with a valuable creative outlet that allows you to express yourself and document your experiences in unique ways.

There are several methods through which travel journaling serves as a creative outlet:

1. Writing: You can vividly describe your adventures, including the places you visit, the people you meet, and the emotions you experience. By skillfully using descriptive language, you can bring your experiences to life on the pages of your journal.

2. Drawing and Sketching: If you possess artistic abilities, you can visually represent your travels through sketches and drawings. You have the opportunity to capture breathtaking landscapes or intricate architectural wonders.

3. Collages and Scrapbooking: Incorporating various mementos such as pictures, tickets, and postcards can elevate your travel journaling experience. By artfully arranging these items, you can create visually appealing collages that effectively capture your journey.

4. Mapping and Planning: You may enjoy incorporating maps and itineraries into your journals. By using different colors, markers, and symbols, you can highlight your routes, points of interest, and even plan future adventures.

5. Poetry and Prose: Travel journals offer a platform for you to explore your emotions and experiences through poetry, short stories, and song lyrics. This allows you to express your thoughts and reflections in a profound and meaningful way.

Incorporating a creative outlet into travel journaling enhances the overall experience, enabling you to express yourself artistically. It adds a personal and unique touch to your journals, reflecting your unique personality and perspective.

Editor’s Note : You don’t have to be a famed artist to enjoy adding artistic touches to your journal – even a postcard can help you capture a moment or memory, it’s art!

How to Start a Travel Journal?

You might be wondering, “Where do I start?”

You’ll need to start with a journal and a journey. Consider the following guidelines as you choose and prepare to record an adventure you’ll never forget. Are you ready to dive into the world of travel journaling and embark on an adventure of self-expression and reflection?

Choose the Right Journal

When selecting a journal, it’s important to choose one that suits your needs and preferences. Consider the following factors:

Consider these factors to choose the right journal that meets your needs and enhances your travel journaling experience.

Determine Your Journaling Style

When it comes to travel journaling, determine your style. This helps capture your travel experiences authentically and true to your voice. Consider these factors when determining your style:

1. Writing or Visual: Decide if you prefer writing or capturing your thoughts and experiences through drawings, sketches, or collages. Some may prefer a combination.

2. Length and Detail: Consider how much detail you want in your journal entries. Do you enjoy writing long and descriptive passages or shorter, more concise entries? This determines entry length and depth.

3. Structure: Think about if you prefer a structured journal with a specific format like a daily log or reflection on specific trip aspects. Alternatively, you may prefer a free-flowing and spontaneous approach.

4. Multimedia Elements: Decide if you want to include additional elements like travel photos, tickets, or souvenirs. These bring memories to life and add a visual dimension.

Remember, your journaling style can evolve and change over time. The important thing is to find a resonating style that effectively captures your travel experiences. Experiment with different approaches and embrace the freedom to authentically express yourself. Happy journaling!

Gather Essential Supplies

To gather essential supplies for your travel journal, follow these steps:

1. Choose a journal: Select a journal that fits your style and preferences. Consider factors like page count, paper thickness, and lay-flat design for easy writing.

2. Pens and markers: Bring a variety of writing tools , including pens, markers, and highlighters, to add color and creativity to your journal.

3. Sticky notes and adhesive: Pack sticky notes or adhesive to incorporate extra elements like tickets, postcards, or photos into your journal. This will make your journal visually appealing.

4. Travel accessories: Consider including travel-specific items such as a small pouch for souvenirs, a ruler for straight lines or measurements, or a pocket-sized travel guide for reference.

5. Accessories for organization: Keep your journal organized with accessories like paper clips, binder clips, or page flags. These can be useful for marking important pages or sections.

6. Glue or tape: If you plan to add larger or heavier items to your journal, such as brochures or maps, bring glue or tape to securely attach them.

7. Travel-friendly storage: Make sure you have a sturdy and compact bag or case to store all your journaling supplies in one place. This will make it easier to access them while traveling.

Remember, the purpose of gathering essential supplies is to enhance your journaling experience and creativity. Consider which items will be most useful and enjoyable for you personally.

What to Include in Your Travel Journal?

Keeping a travel journal is the perfect way to capture the essence of your adventures. You have a lot of options when it comes to what to include – especially if you’re detailed oriented. Here are some of the major players.

Daily Itinerary and Activities

When traveling and keeping a journal, you may want to document your daily itinerary and activities. Here are some key points to consider:

– Record your daily activities: Write down the places you visit, the attractions you see, and the activities you engage in each day. This helps you remember the details and experiences.

– Date and timestamp your entries: Include the date and time of each activity in your journal. This creates a chronological account of your journey.

– Include details and descriptions: Be descriptive in your writing, capturing the sights, sounds, and smells of each activity. Use vivid language to paint a picture of your experiences.

– Add personal reflections: Alongside your itinerary, include your thoughts and feelings about each activity. Reflect on how the experience impacted you and what you learned from it.

– Document any challenges or surprises: Note any unexpected obstacles or pleasant surprises you encountered during your activities. This adds depth and authenticity to your travel narrative.

– Attach mementos: Include tickets, brochures, or other physical items related to your daily activities. These mementos bring back memories and enhance your journal entries.

Remember, the goal of documenting your daily itinerary and activities is to create a comprehensive record of your trip. By capturing the details and emotions of each day, you’ll be able to relive your travel experiences in the future. Happy journaling!

Impressions and Emotions

Impressions and emotions are crucial aspects when capturing the essence of travel experiences. By actively describing and reflecting on them, you have the ability to construct a vibrant and meaningful travel journal.

• To start, describe your impressions by taking note of the sights, sounds, smells, and tastes that stand out to you when visiting a new place. Utilize descriptive language to effectively convey the atmosphere and essence of the location. For instance, instead of simply stating “the beach was beautiful,” vividly describe the vibrant colors of the sunset reflecting off the water, the delightful scent of the salty breeze, and the comforting sensation of warm sand between your toes.
• Describe the enticing taste of local delicacies, the texture of cobblestone streets beneath your feet, or the vibrant array of colors at a bustling market. Engaging multiple senses not only makes your journal entry more immersive but also evokes a more vivid recollection .
• It is important to reflect on your emotions while traveling. Travel often evokes a range of emotions, such as excitement, awe, nostalgia, and introspection . Write about how certain moments or experiences made you feel. Did you experience a surge of adrenaline while embarking on a chalenging hiking trail? Were you filled with a sense of wonder and reverence when visiting a historic site? By capturing your emotions in words, you are able to evoke and relive those unforgettable moments while comprehending their impact.
• Express your personal connections in your journal. Share how you connected with the individuals you encountered during your journey. Write about the meaningful conversations you had, the friendships you formed, or the cultural exchanges that touched your heart. These personal connections and interactions leave a lasting impression and add depth to your travel journal.
• Reflect on your personal growth as a result of your travels. Travel provides unique opportunities for self-discovery and personal development. Contemplate how your experiences challenged you, pushed you out of your comfort zone, or broadened your perspectives. Write about the valuable lessons you learned and how you have grown as an individual. Reflecting on personal growth helps to further enrich your travel journal.

By prioritizing and focusing on impressions and emotions in your travel journal, you can create a comprehensive and meaningful record of your adventures. This record will effectively transport you back to those treasured moments whenever you revisit your journal.

Photos, Tickets, and Souvenirs

Photos, tickets, and souvenirs are important for travel journals to capture and preserve trip memories. Here are reasons why these items are valuable:

– Photos: Capture landscapes, views, and moments of travel. They serve as visual reminders of places and experiences.

– Tickets: Save tickets from attractions, museums, shows, or events attended during the trip. These tickets transport you back to the exact date and time of something new and exciting.

– Souvenirs: Physical mementos that evoke powerful memories of travel. They can be notes, postcards, shop receipts, or even food wrappers. Souvenirs remind you of the culture, traditions, and unique aspects of the destination.

By including photos, tickets, and souvenirs, you create a comprehensive record of your experiences. These items add depth and richness to your written descriptions , allowing you to relive your adventures more tangibly. Photos serve as visual aids to jog your memory and bring back specific details of each location visited. Similarly, tickets and souvenirs help recall specific events or attractions interacted with during the trip.

Tips for Effective Travel Journaling

Looking to up your travel journal game? Say goodbye to mundane travel entries and hello to captivating narratives that will transport you and your readers back to your adventures in a heartbeat. Ready to unleash your inner storyteller and create a travel journal that will truly stand the test of time?

Here are our top tips.

Write Regularly

To maximize your travel journal’s effectiveness, it is crucial to write regularly. By consistently recording your experiences, thoughts, and feelings, you can capture the essence of your travels and create a vibrant and meaningful record.

1. Set a schedule : Establish a routine for journaling, whether in the evening before bed or during breakfast each morning. By incorporating journaling into your daily routine, you ensure that you don’t forget to record important moments and details.

2. Make it a habit : Treat journaling as a regular practice, like brushing your teeth or exercising. By prioritizing journaling and making it a non-negotiable part of your day, you are more likely to write regularly and consistently – at home or away.

3. Write in the moment : Don’t wait too long before jotting down your experiences. Memories fade quickly, and by writing while the details are still fresh in your mind, you can capture the nuances and emotions of each adventure.

4. Keep it simple : You don’t need to write a lengthy essay every time you journal. Sometimes, a few sentences or bullet points can be enough to jog your memory and capture the essence of the moment. Focus on the key highlights and impressions that stand out to you.

5. Use prompts and writing techniques : If you’re feeling stuck, use prompts or writing techniques to stimulate your creativity. Try freewriting, list-making, or describing a specific sensory experience. This can help generate ideas and deepen your journal entries.

By writing regularly, you will cultivate a substantial collection of travel memories for future reflection. So, make it a habit, be consistent, and enjoy the process of documenting your adventures. Happy journaling!

Be Descriptive and Detailed

Keeping a travel journal requires being descriptive and detailed. This allows you to capture the essence of your travel experiences and create vivid memories. Besides sharing sensory descriptions and your emotions and responses , here are some tips to help you be descriptive and detailed in your travel journal:

1. Include colorful anecdotes : Share interesting stories, encounters, or observations that stood out to you during your travels. These anecdotes add depth and personality to your journal entries.

2. Add context : Provide background information about the places you visit. This can include historical facts, cultural traditions, or local customs. It helps create a richer understanding of the destinations you explore.

3. Use quotes and dialogue : Incorporate conversations you had with locals or fellow travelers, as well as any memorable quotes or phrases that resonated with you. This adds authenticity and liveliness to your journal.

Being descriptive and detailed in your travel journal creates a personal time capsule of your adventures . So, grab your journal, embrace your inner storyteller, and let your words transport you back to those incredible moments you experienced while traveling.

It can also enhance memory retention – writing about experiences in detail helps solidify memories and improve recall.

Keeping Your Travel Journal Safe

When it comes to keeping your travel journal safe, there are a couple of important considerations to keep in mind. With the increasing use of technology, finding the right methods for digital backup is crucial. Safeguarding your physical journals from loss or damage is also a key aspect of preserving your travel experiences.

Let’s explore the best practices for keeping your travel journal safe and secure!

Digital Backup

When it comes to keeping your travel journal safe and secure, digital backup is essential. Here are some options to protect your travel journal:

• Cloud Storage: Use Google Drive, Dropbox, or iCloud to upload digital copies of your travel journal. This way, even if you lose or damage your physical journal, you can always access your entries from any device with an internet connection.
• External Hard Drive: Backup your travel journal regularly with an external hard drive. These devices have large storage capacities, allowing you to store written entries, photos, and videos.
• USB Flash Drive: Keep a USB flash drive specifically for your travel journal backups. These portable devices are compact and easy to carry, ensuring you always have a backup copy of your journal.
• Email Yourself: Send digital copies of your journal entries to your email address. This serves as a quick and convenient backup method accessible from anywhere.

In addition to these options, it is advisable to password-protect your digital backups for added security. Remember to regularly update your backups and store them separately from your physical journal to minimize the risk of losing all your travel memories.

By implementing one or more of these digital backup methods, you can have peace of mind knowing that your travel journal is safeguarded, and your cherished memories are securely preserved. So go ahead and embark on your next adventure, knowing that your travel journal is backed up and ready to capture every moment.

Protecting Physical Journals

Protecting physical journals is crucial to ensure the safety and longevity of travel memories. To safeguard your travel journal, consider the following tips:

– Use a sturdy cover : Opt for a durable journal , like a hardcover or leather-bound notebook , to prevent tearing or damage.

– Waterproof protection : Invest in a waterproof journal cover or use a plastic sleeve to shield your journal from spills or rain, preserving your writing – especially if you’re hiking or camping with it.

– Keep it separate : Avoid storing your journal with sharp objects or liquids. Use a dedicated pouch or compartment in your bag to minimize accidents.

– Store in a safe place : When not in use, store your journal in a secure and dry location , away from sunlight and extreme temperatures to prevent fading or warping.

– Back it up : Make digital copies or scans of your journal pages to mitigate the risk of loss or damage. Store them securely on your computer, external hard drive, or cloud storage.

– Handle with care : Use clean hands and gentle handling to preserve the binding and keep the pages intact.

By following these precautions, you can protect your travel journal and ensure it remains a treasure of memorable experiences for years to come.

Interesting fact : The oldest surviving travel diary dates back to the 2nd century AD. It was written by a Roman soldier named Aulus Plautius , who documented his exploration of Britain !

Sharing Your Travel Journal

When sharing your travel journal, follow these steps to effectively communicate your experiences to others so they can experience your adventure with you all over again.

– Organize your entries : Arrange your journal entries in a logical order, either chronologically or by location. This helps readers follow your journey and understand its progression.

– Include visuals : Alongside your written entries, add photographs, postcards, or sketches that capture the essence of your travels. Visuals enhance readers’ understanding and create a more immersive experience.

– Be descriptive : Use vivid and detailed language to describe the places, people, and experiences you encountered. Paint a picture with your words so that readers can feel like they are there with you.

– Share personal insights : Include your thoughts, reflections, and emotions in your journal entries. This adds a personal touch and allows readers to connect with your experiences on a deeper level.

– Consider your audience : Think about who you want to share your journal with. If it’s a close group of family and friends, you can be more intimate and less formal in your writing. If you plan to publish or share your journal with a wider audience, make sure your tone and content are appropriate.

– Set boundaries : While sharing your travel experiences can be exciting, respect the privacy of others. Be mindful of what you include in your journal and obtain consent before sharing personal stories or photographs involving other individuals.

Sharing your travel journal allows you to relive your adventures and inspire others to explore the world. So grab your pen, gather your memories, and let your words transport you and your readers to the incredible places you’ve visited.

Frequently Asked Questions

1. how can a travel journal be beneficial for business purposes.

By keeping a travel journal, you can jot down ideas and inspiration for business ventures during your trips. It allows you to document potential collaborations, networking opportunities, and innovative concepts that can be implemented in your work.

2. What are some pre-departure ideas to spark travel journal ideas?

Before leaving for your trip, consider researching the history and culture of your destination. This can help spark ideas for what to include in your travel journal, such as unique landmarks, local customs, or traditional cuisine.

3. How can a travel journal help with post-holiday ideas?

After your trip, reviewing your travel journal can jog your memory and inspire ideas for future vacations. You can reflect on your favorite experiences, places you want to revisit, or even new destinations you discovered during your previous trip.

4. What are some different versions of travel journaling?

There are various ways to approach travel journaling, including “just the facts,” storytelling, envelope-style, scrapbook style, and sketchbook. Each version offers a unique way to document and remember your trips, allowing you to choose the style that suits you best.

5. Can a travel journal be stored digitally?

Absolutely! In modern life, digital travel journal options are available. You can use diary software or dedicated travel journal apps to create a solid collection of your travel memories. Just make sure to backup your digital journal to keep it safe.

6. Is it essential to keep a separate notebook for each trip?

It is not necessary to have a separate notebook for each trip. You can use a single travel journal and section it off for various travels. This way, you can maintain one comprehensive journal that includes all your travel adventures.

Brooks Manley

Creative Primer  is a resource on all things journaling, creativity, and productivity. We’ll help you produce better ideas, get more done, and live a more effective life.

My name is Brooks. I do a ton of journaling, like to think I’m a creative (jury’s out), and spend a lot of time thinking about productivity. I hope these resources and product recommendations serve you well. Reach out if you ever want to chat or let me know about a journal I need to check out!

Here’s my favorite journal for 2024: 

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The 12 Best Travel Journals For Your 2023 Trips

12 travel journals to bring along on your 2023 trips, more from travel.

15 Best Travel Diary Apps for Enthusiastic Travelers 2023

There are abundant travel diary apps available nowadays, but the irony is to choose the best.

Table of Contents

“Updated” Best Travel Diary Apps to Download in 2023

Here we have mentioned the top 15 travel diary apps where you can effortlessly save your journeys, preserve precious memories, and embark on a virtual travel adventure whenever you like.

1. Trotter It

You will be amazed at Trotter It when it comes to keeping a digital diary. Trotter It app is a consolidated platform that allows you to document, create, and propagate your travel stories in real time. You can put up amazing pic that you have captured, and you can also create meaningful content full of life. Trotter It App hosts innumerable possibilities and many powerful features to be explored.

Trotter It is one of the best and free free travel diary apps that elevates your adventures. Capture moments, create vivid entries, and relive your journeys effortlessly with this user-friendly companion.

It not only enhances your travel experience but also allows you to keep beautiful and long-lasting memories simply by empowering you to capture even the minute details of your travel time. For any adventure travel, religious tour, or any celebrations or event, it will be your true travel companion. This app will enable you to create and capture mesmerizing content pieces while capturing the exact intensity and nature of events in their true sense.

• Price : Free
• Google Rating : 4.7/5

Download the app : Android IOS

How Does Trotter It Work?

• Trotter It is a user-friendly software or application.
• It simplifies and automates specific tasks.
• Users input information and select options to trigger actions.
• The exact functioning depends on its intended purpose.

What Are the Features and Functionality of Trotter It?

• Key features may include automation, integration, reporting, and customization.
• It offers unique benefits such as time-saving and efficiency.
• Features cater to specific user needs and goals.

Who Is Trotter It For?

• Small businesses and large enterprises.
• Professionals in various industries.
• Those seeking to streamline and automate tasks.

Who Is Trotter It Not For?

• Individuals or businesses with unique and custom requirements.
• Those looking for an entirely different type of software.
• Users not in need of task automation.

Advantages of Using Trotter It App

• Increased efficiency and productivity.
• Time-saving and reduced errors.
• Cost-effectiveness and improved workflow.
• Positive outcomes for users, such as case studies or testimonials.

2. Day One Journal

This app certainly will capture your interest as it enables you to create a huge collection of inspiring events. The free version of this app also allows the users to create manual entries either using fingers or an Apple Pencil, which can be browsed through easily using the timeline, calendar, and photos feature even mentioning the specifics for that outing including weather and temperature conditions, altitude, etc.

How Does Day One Journal Work?

• Day One Journal is a digital journaling app.
• It allows users to create and maintain personal journals.
• Users can write, add photos, and record audio entries.
• It syncs across devices and can be used on mobile and desktop.

What Are the Features and Functionality of Day One Journal?

• Entry creation with text, photos, and audio recording.
• Location and weather tracking for entries.
• Tagging, searching, and categorizing entries.
• Syncing and backup to the cloud.
• Integration with social media and other apps.

Who Is Day One Journal For?

• Individuals looking to maintain a digital journal.
• Writers, bloggers, and creatives for idea capture.
• People interested in tracking personal or travel experiences.
• Those who appreciate organized and searchable digital journaling.

Who Is Day One Journal Not For?

• Users who prefer traditional, physical journaling.
• People who don’t have a need for digital record-keeping.
• Individuals seeking a completely free journaling solution (Day One may have a cost).
• Those looking for extensive collaboration or project management features.

Advantages of Using Day One Journal App

• Easy and convenient digital journaling.
• Rich multimedia options for capturing memories.
• Cloud backup ensures data safety and accessibility.
• Powerful organization and search capabilities.
• Cross-platform functionality for journaling on various devices.

Download the App : Android IOS

• Price : Free and Paid
• Google Rating : 4.6/5

3. Travel Diaries

The Travel Diaries App is a great app that features almost everything on the wish list of a traveler. The app’s highly customizable layouts allow the users to write about the place, insert photos, and insert maps that they visited. A user can keep the entries private or make them public by sharing them with family and friends. A unique feature of this app is it automatically converts your entries into a beautiful printable blog to crown your social media handles.

How Does Travel Diaries App Work?

• Travel Diaries is a mobile app for recording and documenting travel experiences.
• Users can create digital travel journals with text, photos, videos, and audio.
• The app may offer GPS tracking to map the user’s travel route.
• Users can share their travel journals with friends and family.
• Travel Diaries may have both a mobile and web version for easy access.

What Are the Features and Functionality of Travel Diaries App?

• Entry creation with multimedia options (text, photos, videos, audio).
• GPS tracking for visualizing and documenting travel routes.
• The ability to organize and categorize entries by location or date.
• Social sharing options for sharing travel experiences.
• Offline access to entries for use in remote areas.

Who Is Travel Diaries App For?

• Travel enthusiasts who want to document and share their adventures.
• Tourists and backpackers looking to keep digital travel records.
• Individuals who want a convenient and organized way to relive their trips.
• Users who appreciate a mix of multimedia in their travel journals.

Who Is Travel Diaries App Not For?

• Those who prefer traditional pen-and-paper travel journaling.
• Users who are not interested in documenting their travels.
• Individuals who need extensive project management features for travel planning.
• People looking for a general note-taking app rather than a specialized travel journal app.

Advantages of Using Travel Diaries App

• Convenient digital journaling for travelers.
• Multimedia-rich entries for capturing the essence of the journey.
• GPS tracking adds a unique visual element to travel documentation.
• Organized and easy-to-retrieve travel memories.
• Sharing options to keep friends and family updated on your adventures.
• Google Rating : 3.3/5

4. Polarsteps

If you are pretty close to nature and wish to capture every minute detail, then Polasteps is the right app for you. This app will not only automatically track your travel route via road, but also it transforms every journal entry into an amazingly stunning coffee table book appearance. This feature captures countries visited, exact travel time spent, miles traveled, and any pictures that you have taken. It also has mesmerizing layouts.

How Does Polarsteps Work?

• Polarsteps is a travel tracking and journaling app.
• It automatically tracks your journey using GPS.
• Users create a digital travel journal with photos, text, and location tags.
• The app syncs your data to create a visual travel map.
• It works on mobile devices and can function offline.

What Are the Features and Functionality of Polarsteps?

• Automatic journey tracking through GPS.
• Creation of detailed travel journals with photos and text.
• Geotagging of entries to show specific locations.
• An interactive map that visualizes your travel route.
• Social sharing options to keep friends and family updated.
• Offline functionality for use in remote areas.

Who Is Polarsteps For?

• Tourists, backpackers, and globetrotters looking to keep digital travel records.
• People interested in creating a visual travel map of their journeys.
• Individuals who want an easy and organized way to capture travel memories.

Who Is Polarsteps Not For?

• Those who prefer traditional pen-and-paper journaling during their travels.
• Users who are not interested in documenting their journeys.
• People looking for a more extensive project management or planning tool.
• Individuals who want a generalized note-taking app rather than a specialized travel journal app.

Advantages of Using Polarsteps

• Convenient and automatic tracking of travel routes.
• Visual and interactive mapping of your journeys.
• Multimedia-rich entries that help you relive your adventures.
• Easy sharing with friends and family to keep them updated.
• Offline functionality for travelers exploring remote areas.
• Privacy features to control who can view your travel data.
• Google Rating : 4.5/5

5. Bonjournal

Bonjournal is a simplistic app that is only available in Apple stores. It boasts of a really simple interface to document the travel experiences of apple users, whether it’s a road trip through Phoenix Valley or traveling to Miami Beach.

How Does Bonjournal Work?

• Bonjournal is a digital journaling platform.
• Users create journal entries with text, photos, and tags.
• Entries are organized by date and location.
• Bonjournal may have both a mobile app and a web version for accessibility.
• Users can keep their journal private or share it with a select audience.

What Are the Features and Functionality of Bonjournal?

• Entry creation with multimedia options (text, photos, and tags).
• Organized by date and location for easy retrieval.
• Ability to keep the journal private or share it with a select audience.
• Web and mobile versions for convenient access.
• Export and backup features to preserve your journal.

Who Is Bonjournal For?

• Individuals looking for a digital space to maintain personal journals.
• People who appreciate multimedia elements in their journaling.
• Writers, travelers, and creatives for idea capture.
• Users who value organization and privacy in their journaling.

Who Is Bonjournal Not For?

• Those who prefer traditional, physical journaling.
• Users seeking extensive project management or collaboration features.
• Individuals looking for a social or blogging platform instead of a private journal.

Advantages of Using Bonjournal

• Convenient digital journaling accessible from various devices.
• Multimedia-rich entries for capturing and preserving memories.
• Organization by date and location for easy retrieval.
• Privacy settings for controlling who can access your journal.
• Export and backup options to ensure your journal is preserved.

Official Website : Visit

Minube is a simple travel planning and organizer app that will help you find the best vacation ideas. The application also allows you to save or bookmark your favorite places and create your travel itinerary and tourist guide. In addition, the app will help you discover some of the best unknown yet beautiful locations worldwide.

The best part of Minube is that after your trip is complete, the app will automatically create a beautiful photo gallery of all the places you have visited.

How Does Minube Work?

• Minube is a travel planning and discovery platform.
• Users can search for destinations and travel experiences.
• The platform provides recommendations, travel itineraries, and user-generated content.
• Minube may have a website and mobile app for accessibility.
• Users can create and share their travel plans and experiences.

What Are the Features and Functionality of Minube?

• Destination search and discovery.
• Travel recommendations and itineraries.
• User-generated content and reviews.
• Mobile app and website versions.
• Social sharing and collaboration for trip planning.

Who Is Minube For?

• Travel enthusiasts looking for destination inspiration.
• Tourists and explorers seeking travel recommendations.
• Users who value user-generated reviews and experiences.
• Travelers who appreciate trip planning and collaboration with others.

Who Is Minube Not For?

• Those who prefer offline or traditional travel planning methods.
• Travelers who have very specific, unique travel requirements.
• People looking for comprehensive booking and reservation features (Minube focuses on inspiration and planning).
• Users seeking an entirely different type of travel platform (e.g., business travel).

Advantages of Using Minube

• Easy access to travel inspiration and recommendations.
• User-generated content for authentic travel experiences.
• Itineraries and trip planning features.
• Social collaboration for group trip planning.
• Availability on both mobile and web platforms for accessibility.
• Google Rating : 4.2/5

7. Grid Diary

Have you always wanted a journal but did not know where to start? Then Grid Diary is the perfect application for you. You get swappable proms in a lovely flexible grid format where you can record and reflect on your life’s happening. In addition, you can note down your habits and goals and share affirmation and gratitude in the application.

Grid Diary helps record your mood, develop habits, improve productivity and manage stress. You also get to use rich tools like template library, habit check-in, writing reminder, and many more.

How Does Grid Diary Work?

• Grid Diary is a digital journaling app with a structured format.
• Users answer a series of daily prompts or questions.
• These prompts encourage self-reflection and diary entry creation.
• Entries are organized in a grid layout for easy tracking.

What Are the Features and Functionality of Grid Diary?

• Structured journaling with daily prompts.
• Grid layout for visual tracking of entries.
• Customization options to tailor the prompts to your preferences.
• The ability to attach photos to entries.
• Export and backup features for preserving your diary.

Who Is Grid Diary For?

• Individuals looking for a structured approach to journaling.
• People who appreciate guided prompts for self-reflection.
• Users who want to develop a daily journaling habit.
• Those who value customization and personalization in their journaling process.

Who Is Grid Diary Not For?

• Users who prefer free-form, unstructured journaling.
• People who don’t want daily prompts or constraints.
• Those seeking a completely different type of journaling app (e.g., multimedia-rich journals).
• Individuals who require extensive collaboration or project management features.

Advantages of Using Grid Diary

• Encourages a daily journaling habit through structured prompts.
• Promotes self-reflection and mindfulness.
• Provides an organized grid layout for tracking your entries.
• Customization options to tailor your journaling experience.
• Export and backup features to ensure your diary is preserved.

8. Tripcast

Tripcast is an application that allows you to set your travel photos with your acquaintances and with a global audience. It is meant for the people who want to see everything about a place and not just the highlights. You can invite your friends, family members, and acquaintances to the album and give them life photo updates directly from the road to start a trip. In addition, the users can ask questions, post comments, and like pictures on the application.

How Does Tripcast Work?

• Tripcast is a travel journal and sharing platform.
• Users create a digital travel journal by adding text, photos, and videos.
• The platform allows users to track their journeys on a map.
• Entries are often tagged with location and date information.
• Tripcast may offer both a website and mobile app for accessibility.

What Are the Features and Functionality of Tripcast?

• Creation of digital travel journals with multimedia content.
• Entry tagging with location and date for organization.
• Accessibility via both website and mobile app.

Who Is Tripcast For?

• Tourists, backpackers, and globe-trotters looking to keep digital travel records.
• People interested in creating a visual representation of their journeys.

Who Is Tripcast Not For?

• People seeking a comprehensive travel planning tool (Tripcast focuses on travel documentation).
• Individuals looking for a general note-taking app instead of a specialized travel journaling platform.

Advantages of Using Tripcast

• Multimedia-rich entries for capturing the essence of your adventures.
• Easy sharing with friends and family to keep them updated on your trips.
• Accessibility on both websites and mobile apps for travel documentation on the go.
• Google Rating : 3.8/5

9. Wowanders

Wowanders is an intelligent travel diary that makes sure that you never forget the hotels, sights, restaurants, and other places you visit on a specific holiday. You also can browse trips and places shared by other users. Using the application to build a diary while on a trip will automatically select the places you have visited and suggest them to be added to your journal.

How Does Wowanders Work?

• Wowanders is a travel and experience-sharing app.
• Users create a digital travel diary by adding photos, videos, and text.
• The app automatically tracks users’ journeys and generates a visual map.
• Entries can be tagged with locations and categorized by experience.
• Users can share their adventures with friends and followers.

What Are the Features and Functionality of Wowanders?

• Creation of digital travel diaries with multimedia content.
• Automatic GPS tracking for visualizing travel routes.
• Entry tagging and categorization for organization.
• Social sharing options to share travel experiences with others.
• The ability to discover and save recommendations from other travelers.

Who Is Wowanders For?

• Tourists, explorers, and globetrotters looking for digital travel records.
• Travelers who appreciate organized and shareable travel memories.
• Individuals seeking travel recommendations from other like-minded travelers.

Who Is Wowanders Not For?

• Users are not interested in documenting their journeys or sharing with others.
• People looking for extensive travel planning and booking features.
• Individuals who don’t want to share their travel experiences with a broader audience.

Advantages of Using Wowanders

• Convenient and multimedia-rich digital journaling.
• Visual and interactive mapping of travel routes.
• Organized entries with tags and categories.
• Social sharing options to keep friends and followers updated.
• Discovery of travel recommendations from other users, making trip planning easier.

10. Geospike

This excellent travel application allows you to record your travels, share them with your friends and find a way back to the places you have visited. In simple words, Geospike will enable you to build a travel history while on the go.

With the help of this app, you can instantly record the place you are at, attach photos and add notes to your location. Geospike is the best application to capture and share moments while on the go, and you can log a spike given if you are not online.

• Google Rating : 2.7/5

This is a splendid multi-platform diary cum journal cum mood tracker that helps to record your activities. Using the day and sync feature, you can even record appointments, events, thoughts, feelings, ideas, and secrets. Diaro will help you organize your daily journals, notes from the past, and a simple way. The application will preserve your special memories and store your moments and memories.

How Does Diaro Work?

• Diaro is a digital diary and journaling app.
• Users create personal diaries by writing daily entries.
• The app often includes multimedia elements like photos and tags.
• Entries can be categorized and searched for easy retrieval.
• Diaro may offer both a mobile app and web version for accessibility.

What Are the Features and Functionality of Diaro?

• Diary entry creation with text, multimedia, and tags.
• Categorization and organization of entries.
• Search functionality for quickly finding specific entries.
• Secure and private journaling with password protection.
• Export and backup options for preserving your diary.

Who Is Diaro For?

• Individuals looking for a digital space to maintain personal diaries.
• Writers, bloggers, and creative thinkers for idea capture.
• People interested in documenting their daily experiences.
• Users who appreciate organized and private journaling.

Who Is Diaro Not For?

• Those who prefer traditional pen-and-paper diary writing.
• Users who don’t have a need for digital diary-keeping.
• People seeking a comprehensive project management tool (Diaro focuses on journaling).
• Individuals who want a social platform or collaborative note-taking app.

Advantages of Using Diaro

• Convenient digital diary for personal expression.
• Multimedia-rich entries for detailed memory capture.
• Organization and easy retrieval of diary entries.
• Privacy features for secure journaling.
• Export and backup options to ensure your diary is preserved.

12. Diarium

Diarium is the best functional and feature-rich diary for all devices. This application helps you store all your precious memories in one place and will remind you frequently to write down your experiences at the end of the day. In addition, Diarum automatically displays information about your day, making it easier for you to maintain and monitor your journal.

You can also add pictures, and videos, come all your recordings and display your calendar events and fitness info on the application.

How Does Diarium Work?

• Diarium is a digital journaling app designed for personal expression.
• Users create daily journal entries that can include text, photos, and tags.
• The app often features calendar integration for easy entry management.
• Entries can be categorized, searched, and organized for quick retrieval.
• Diarium may have both a mobile app and web version for accessibility.

What Are the Features and Functionality of Diarium?

• Diary entry creation with text, multimedia elements, and tags.
• Integration with the calendar for efficient management of entries.
• Organization and categorization of entries.
• Search functionality for quick retrieval of specific entries.
• Secure and private journaling with options like password protection.
• Export and backup features to ensure the preservation of your journal.

Who Is Diarium For?

• Individuals seeking a digital space to maintain a personal journal.
• Writers, bloggers, and creative thinkers looking to capture their thoughts.
• Those who benefit from calendar integration to manage their entries efficiently.

Who Is Diarium Not For?

• Those who prefer traditional, pen-and-paper journaling.
• Users who have no interest in digital journal-keeping.
• People seeking a comprehensive project management or collaborative tool (Diarium focuses on journaling).
• Individuals who are looking for a social platform or collaborative note-taking app.

Advantages of Using Diarium

• Convenient digital journal for personal expression and documentation.
• Multimedia-rich entries for capturing detailed memories.
• Efficient organization and retrieval of diary entries.
• Export and backup options to ensure the preservation of your journal.
• Google Rating : 4.8/5

Penzu is a simple diary cum journal that focuses on your privacy. The application promises a compelling and unique user experience and does online writing and recording intuitively as if you are writing in your diary.

Penzu promises to keep all your thoughts secret, and you can use it to jot down anything whenever you want. You can also lock the application using a PIN or password to protect your private thoughts and memories. It ensures that no one learns about your ideas, even if they have your mobile.

How Does Penzu Work?

• Penzu is a digital journaling platform focused on privacy.
• Users create personal diaries or journals with text entries.
• Entries are stored securely, often using encryption technology.
• Penzu may offer both a mobile app and web version for accessibility.
• Entries can be edited, organized, and searched for easy retrieval.

What Are the Features and Functionality of Penzu?

• Diary and journal entry creation with text.
• Focus on privacy with secure storage and encryption.
• The ability to edit, organize, and search for entries.
• Multiple journal entries and categorization options.
• Access through both a website and a mobile app.

Who Is Penzu For?

• Individuals who value privacy in their journaling.
• Writers, personal diarists, and anyone who enjoys writing for themselves.
• Users who appreciate the simplicity of text-based journaling.
• Those who want a secure and private space to document their thoughts.

Who Is Penzu Not For?

• People who prefer multimedia-rich or collaborative note-taking platforms.
• Users who are not interested in digital journal-keeping.
• Individuals seeking a comprehensive project management tool (Penzu focuses on journaling).
• Those looking for a social platform or interactive note-sharing app.

Advantages of Using Penzu

• Secure and private digital journaling.
• The ability to write and store personal thoughts without concerns about privacy.
• Simple and easy-to-use platform for text-based journaling.
• Organization and search features for quick retrieval of entries.
• Accessibility through both a website and a mobile app.

14. iBucket List

iBucket Travel Diary App is your ultimate companion for unforgettable journeys. Seamlessly record and cherish your travel experiences, from picturesque landscapes to heartwarming encounters. Capture moments with photos, videos, and thoughts, and relive them anytime. Stay organized, inspired, and forever connected to your wanderlust soul with iBucket Travel Diary App.

How Does iBucket List Work?

• iBucket List is a digital platform designed to help users create and manage their bucket lists.
• Users can sign up and create their lists of life goals, dreams, and experiences they want to achieve.
• iBucket List often allows users to set goals, add descriptions, and deadlines for each item on their bucket list.
• Users can track their progress, mark completed goals, and share their lists with friends and family.
• The platform may be available through a website or a mobile app for easy access.

What Are the Features and Functionality of iBucket List?

• Bucket list creation with goal setting, descriptions, and deadlines.
• Progress tracking to monitor your achievements.
• Social sharing options to inspire and connect with others.
• Customizable privacy settings for sharing preferences.
• Accessibility through both a website and a mobile app for convenient management.

Who Is iBucket List For?

• Individuals who want to organize and keep track of their life goals and bucket list items.
• People looking for motivation and inspiration to achieve their dreams.
• Users who appreciate social sharing and connecting with others who have similar goals.
• Those who value a convenient and accessible platform for managing their bucket list.

Who Is iBucket List Not For?

• Users who have no interest in setting or tracking life goals.
• People who prefer traditional methods of maintaining a bucket list (e.g., pen and paper).
• Individuals seeking a platform for collaborative project management or different types of content.
• Those who are looking for a comprehensive social networking platform rather than a focused bucket list manager.

Advantages of Using iBucket List

• Easy organization of life goals and bucket list items.
• Progress tracking to help you stay motivated and focused.
• Sharing your aspirations with others and connecting with like-minded individuals.
• Customizable privacy settings for controlling who can see your list.
• Accessibility through both a website and a mobile app for seamless management.

15. Daily Trip

Daily Trip Diary App is the perfect travel companion for globe-trotters. Effortlessly document each day’s adventures, memories, and emotions. Create a visual narrative with photos and jot down thoughts with ease. Stay organized and preserve your travel tales in one place, ensuring your journeys are cherished forever with Daily Trip Diary App.

How Does Daily Trip Work?

• Daily Trip is a travel planning and itinerary management app.
• Users can create detailed trip plans by adding destinations, activities, and accommodations.
• The app often provides suggestions for points of interest and attractions.
• Daily Trip may include options for setting budgets and tracking expenses.
• Users can access and edit their trip plans via both a mobile app and a website.

What Are the Features and Functionality of Daily Trip?

• Trip planning with destination, activities, and accommodation details.
• Suggestions and recommendations for points of interest and attractions.
• Budget setting and expense tracking features.
• Collaboration options for planning trips with others.
• Accessible via both a mobile app and a website for convenience.

Who Is Daily Trip For?

• Travel enthusiasts who want a convenient way to plan and organize their trips.
• Tourists and vacationers seeking itinerary management and point-of-interest recommendations.
• Users who appreciate budgeting tools and expense tracking while traveling.
• Those who enjoy collaborative trip planning with friends or family.
• Travelers who prefer accessible and centralized trip planning through a website and mobile app.

Who Is Daily Trip Not For?

• Individuals who prefer spontaneous, unplanned travel experiences.
• People who have no interest in detailed itinerary management.
• Travelers who require a comprehensive booking or reservation system.
• Those who are looking for a social networking platform or general note-taking app.
• Users who are looking for a completely different type of travel-related service.

Advantages of Using Daily Trip

• Convenient and comprehensive trip planning in one place.
• Access to recommendations and suggestions for attractions and activities.
• Budget management and expense tracking for cost-conscious travelers.
• Collaboration options for planning trips with friends or family.
• Accessibility through both a mobile app and a website for seamless trip management.
• Google Rating : 3+/5

Must Read: Best Travel Social Media Apps – Get Rolling!

List of 15 Best Travel Diary Apps 2023

3 Benefits of Keeping an Online Travel Diary

1. Convenience and Accessibility : Travel diary apps allow travelers to document their experiences conveniently on their smartphones or tablets. This means that you can write down your thoughts, record memorable moments, and upload photos or videos in real time, no matter where you are. You won’t need to carry around a physical diary or a stack of paper to jot down your travel memories. Plus, these apps often come with features like cloud storage, making your entries accessible from any device with an internet connection.

2. Organization and Searchability : Travel diary apps typically come with built-in organizational tools. You can categorize your entries by date, location, or type of experience, making it easier to find specific memories later. Some apps even use GPS data to automatically tag your entries with the location, helping you recall the places you visited. Additionally, many of these apps include search functionality, so you can quickly find past entries related to specific keywords or destinations.

3. Multimedia Integration : Travel diary apps often allow users to include multimedia elements like photos, videos, and audio recordings alongside their written entries. This multimedia integration enhances your travel diary by adding visual and auditory dimensions to your memories. You can capture the beauty of landscapes, the sounds of bustling markets, or the flavors of local cuisine. These multimedia elements not only help you relive your experiences more vividly but also make it easier to share your travel stories with friends and family.

Wrapping Up

The travel app market is dynamic and getting transformed with the addition of new travel apps with each passing day. The intent is to make travelers’ lives easier. So, if you are getting ready for your next expedition, you must test and try the above-mentioned travel diary apps !

Frequently Asked Questions

Q1. What is a travel diary app, and why should I use one? Ans : A travel diary app is a digital platform that allows you to document and preserve your travel experiences, including photos, notes, and memories. Using one can help you organize and relive your adventures easily.

Q2. Are these travel diary apps free to download and use? Ans : Some of the apps on the list offer free versions with limited features, while others require a purchase or subscription for full access. Be sure to check the specific app details for pricing.

Q3. Do these travel diary apps require an internet connection to work? Ans : Yes, some of the apps mentioned rely on an internet connection for certain features, while others can be used offline. Check the individual app descriptions for connectivity details.

Q4. How user-friendly are these apps for someone who is not tech-savvy? Ans : Most of these apps are designed to be user-friendly, with intuitive interfaces. They often include guides and tutorials to help users get started.

Q5. Can I use these travel diary apps on both Android and iOS devices? Ans : These apps’ availability can differ based on the platform. Some are available on both Android and iOS, while others may be exclusive to one platform. Check app store listings for compatibility.

Q6. Can I access my travel diary entries on multiple devices, like my smartphone and tablet? Ans : Many of these apps offer synchronization across devices, allowing you to access your diary entries from multiple platforms. Check the specific app’s features for details.

Q7. How secure are these travel diary apps in terms of protecting my personal information and travel data? Ans : Most reputable travel diary apps prioritize user privacy and employ encryption and security measures to safeguard your data. Read their privacy policies for more information.

Q8. Can I back up my travel diary entries in case of device loss or damage? Ans : Many of these apps offer backup and cloud storage options, allowing you to retrieve your entries even if you switch devices or lose your phone.

Q9. What makes each travel diary app unique, and how can I choose the one that suits my travel style best? Ans : Each app offers different features and capabilities, so it’s essential to consider your specific needs. Review the individual app descriptions to find the one that aligns with your preferences.

Q10. Are there any hidden gems or standout features in these apps that users should know about? Ans : Some apps have unique features like automatic travel book creation, mood tracking, or community sharing. Explore the detailed descriptions to discover these hidden gems.

Trotter It - a Dedicated App for Passionate Travelers like You. Download Now and Share your Travel Memories with the World. Get it on Google Play | IOS

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Trotter It – Best App for Passionate Travelers

Create your own travel diary online

Explore. create. inspire..

Don't let beautiful memories fade. Create your own travel journal in our software for web, iOS and Android. Create an account and start today!

Tell your story

Easily add stories to your diary in our online editor or app, which have been designed to look like an actual book. Choose from numerous fonts and styles to design your travel diary according to your own taste.

Change the layouts

After adding a text (or several texts), you can continue formatting the diary by choosing different layouts. Place a layout on the desired page and fill the grey areas with photos, maps or other features.

Add photos and maps

A travel journal is not complete without photos and maps! Click on a grey area and add an image, picture or map. You can place pins on the map to indicate certain locations or specify an entire travel route.

Share your diary

You choose which – if any – of your chapters you’d like to share with friends and family. Once you share them, they are automatically converted into an online travel blog that you can share with the world.

Order a beautiful book just with a single click.

• Hardcover & softcover
• 2 sizes: A4 and A5
• (Luxury) matt & high gloss paper
• From 24 up to 298 pages

What our customers say

Beautiful editor.

A lovely way to share my travel stories with those who stay at home. But I especially like that I can also have my own booklet made!

Easy to use

The application is very accessible to anyone and the illusion that you are writing in a real diary also works well. I love using Travel Diaries.

Just amazing

I used to create photo books, but now that I have discovered Travel Diaries that is a thing of the past. The combination of text and photos is unique.

Get started right away!

What are you waiting for? Capture your adventures in a digital diary that you can share with friends and family. You can switch between any of your devices anytime. Get started in our online web application.

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How To Write A Travel Journal: Ideas, Tips, Prompts & Resources (2023 Definitive Guide)

Before I give you the A-Z on creating your travel journal, I have an interesting thought experiment for you…

Can you imagine packing up your life into ONE SINGLE duffel bag?

That’s exactly what my wife and I did when we first moved onto our sailboat  Sea Otter : one duffel of personal items each, and one small box of other items stored at our folks back home.

It turns out over  90% of the “stuff” we all own can happily be given away  or tossed in the bin.

Look around you right now. How much of the things you see are truly meaningful enough that you’d NEED to keep if all you could leave your home with was ONE duffel?

You’ll like this…

One of the  DEAD SIMPLE decisions you’d face with a “purging” like this is with your travel journals  because I can GUARANTEE it wouldn’t take more than a nanosecond for them to be placed delicately in your bag so you could keep them forever (which is exactly what I did with mine).

That’s how important your  travel diary  will become to you. It will become a cherished vault of memories…

…stories you’d have forgotten if you didn’t jot them down…

…memories you’ll look back on for the rest of your days with an ear-to-ear grin…

…a memento you can pass along to future generations so they can bask in your adventures.

And today you’re going to see  how to write a travel journal of your very own , including travel journal ideas, writing prompts, tips and all the best resources around!

What Is A Travel Journal?

Simply put, a travel journal is a diary of your time on holiday or vacation. It’s a place to jot down the things you never want to forget: people you met, important details, funny events, raw experiences.

And as we’ll discuss, it can take many forms, such as a paper notebook, a DIY scrapbook, an app, a website, and everything in between.

Is There A Difference Between A Travel Journal, Trip Diary, And Travel Log?

People often get confused about whether there’s a difference between these terms, but the answer is that they’re all the same thing.

Whether you prefer to call it a diary or a log doesn’t matter because you enter inside is the same: the stories of your travels.

And here’s an interesting fact you might enjoy: 

The term “travel log” (otherwise known as “travelogue” or “travelog”) originally comes from the term “ship’s log,” which was how sailboats and other seafaring vessels tracked the details of the voyage. They called it a “log” because of a wooden float that they used to drag behind the boat to measure speed.

…You know, in case you were really wondering. 😉

Why Keep A Journal While Traveling?

The experience is priority one.

Followed closely by a way to remember that experience.

You know this conundrum:

If a tree falls in the woods, does it make a sound?

Now how about this doozie:

If you forget most of the things you did on your trip, did they really happen?

Well of course they did! But wouldn’t it be so much sweeter if you KNEW you would remember that adventure for the rest of your life? Hell yeah!

THAT is why it’s SO important to keep a journal while on your trip: to remember the best days of your life — those days spent abroad exploring new places, meeting new people, experiencing new cultures.

What Are The Different Types Available?

If you want the best travel journal, you first need to know what  type  you would prefer.

There are  2 main types  to consider, and they are very different:

1. A paper notebook style journal 2. A digital, multimedia style journal (such as an app)

Let’s take them one by one:

A Paper Travel Journal:

These are, most often, simple notebooks that you tailor to your travels. Blank page after blank page, ready for ink to cover the lines.

The main benefits of a paper notebook style journal are:

• Some people like the physical act of writing, as opposed to typing on their phones or tablets.
• It’s physical. You can hold it in your hands. It can sit on your bookshelf and physically take up space. 
• They make really cool gifts (especially  personalized travel journals ). 
• You scrapbook with it by gluing in boarding passes, ticket stubs, and anything else you want to keep a hold of.

A few shortcomings of a physical journal are:

• You can lose it! 😩
• You can only write it in, not easily add pictures or videos from your phone.
• You can’t track or tag locations automatically.
• They take up physical space (if you are a diehard minimalist).
• You can’t share your stories online.

A Digital Travel Journal:

Digital journals are usually apps and websites that work well for journaling. That said, you could also DIY it by simply documenting your travels in a simple text doc on your computer or the ‘Notes’ app on your phone (just make sure you back them up properly!).

The main benefits of a  travel journal app :

• The best ones store all your entries securely to the cloud, so you never have to worry about losing your memories.
• You can add pictures directly from your phone’s camera.
• The best ones allow you to add videos too!
• You can collaborate with travel-mates to the same journal, which makes sure you get ALL the stories from all angles (and pics too).
• The best ones automatically tag locations for you and show your routes on a map.
• The best ones allow you to  ‘publish’ your journals online for your friends and family to follow along .

A few shortcomings of a digital journal are:

• It’s in the cloud, so you can’t place it on your coffee table and peruse when you’re in the mood (although the best ones do allow you to print your journals too).
• You can’t glue in physical mementos you want to hold on to.
• They’re harder to give as gifts because the “ unwrapping ” just isn’t the same.

As you can see, there are tradeoffs with each style and the answer to which is better truly lies in what you find as more important. Do you want to  share it online  or are you happy to  keep it privately written  on your bookshelf? Are you cool with just being able to write or do want to add pictures, videos, and maps ?

Think about what’s best and go for it! Remember, you can always choose a different style next time!

5 Of The Best Travel Journal Notebooks To Buy

There are loads of travel journals available for you to buy online. Some with simple ruled pages, others with prompts and other interesting things inside, and some are personalized for that extra cool touch.

Here are our top 5 favorites (including a few of our best selling personalized journals, of course 😊):

1.  The Extraordinary Life & Adventures Notebook (Personalized!)  by Journo Travel Goods

2.  Refillable Leather Journal Traveler’s Notebook  by Moterm 3.  Personalized ‘Comrades in Life, Love & Adventure’ Couples Travel Journal  by Journo Travel Goods

4.  Simple Premium Leather With Monogram  by OxAndPine

5.  The Custom Boarding Pass Travel Journal  by Journo Travel Goods

There are plenty of options out there. The best of which comes with personalization and are an ideal size for hauling around on a trip.

What Is The Best App For Journaling?

I founded  Journo  to do ONE THING: help fellow travel junkies track, remember and share their adventures like they couldn’t do ANYWHERE else.

It all started while at anchor in a secluded bay in The Bahamas, when I was trying to describe in my paper journal the most strikingly red sunset I’d ever seen. But I couldn’t find the words.

…and  I felt like I was going to miss out on that memory  if the only way I was trying to document it was on paper.

The very next day the idea for  Journo  was born. It’s taken on a life of its own since – developing a huge community of incredible travelers and winning “Best Travel App” by IMA Awards. 

National Geographic Travel put it simply:

“Sharing memories from a trip can get messy. Journo removes the pain.”

Journo  is loaded with cool capabilities that make it so much easier to document your trips. And even comes with your very own travel blog so your friends and family back home can follow along (and endlessly drool at your adventures 🤤).

Journo is  available on iOS for iPhones and iPad , with Android coming soon. Of course, there are a few other travel journal apps out there and I encourage you to compare with Journo and use whichever you think is best. 

What do you write in your journal? 10 Fun Travel Journal Ideas To Inspire You!

A little nudge can go a long way when you’re first starting out. So to get your mind running, here are 10 of our favorite ideas to include in your trip diary:

1. Start before your trip.  Jot down your  pre-trip planning list , where you’re going, who with, what items are on your  must-see and must-do lists . Write about anything you’re most excited about, even if it’s simply relaxing on the beach and going through a couple of  great books !

2. A picture is worth a thousand words.  If you’re using a travel journal app like Journo, the simplest thing to do is start in your photo album. Look through, grab a pic that catches your eye, add it to your Journal and then write the story about it! If you’re using a paper journal, consider bringing along  a mini polaroid like this , and then paste in your pics!

3. A video is worth all the words.  This one only works with a limited number of apps that allow for video (like Journo, of course 😉), but including a video of a memorable moment can really take your entries up a notch.

4. Oh, the sights!  We often say, “ Don’t be a tourist. Be a traveler. ” But we always recommend seeing the big sights, even if they’re in massive tourist traps. They’re big sights for a reason – they’re incredible! Add them to your journal. Write about if they lived up your expectations or not.

5. It’s all about the people.  I guarantee some of the longest-lasting memories you’ll have from a trip are of the people you meet. We, humans, are built for connection, and so a beautiful connection with a new friend or complete stranger can have a lasting impact. Document it!

6. Let’s not forget about the food.  Even the most non-foodies amongst us love to talk about  amazing food experiences abroad . I’ll never forget my squid ink spaghetti on The Amalfi Coast, or navigating my way through Cuy (Guinea Pig!) in Cuzco, or my daily  street dumplings  in Shanghai. Take pics of your favorite dishes, jot down the restaurant (or pin it on a map in Journo), and describe the food in detail! 😋

7. Map it!  If you’re anything like me, you love the look of a cool map. Now, doesn’t that map get even sweet when it’s of YOUR travel route? Yep! Draw it and color it if you’re using a paper journal (gives you something to do when in limbo or on a  long train ride ). If you’re using an app, it should  pin your route for you .

8. Paste in awesome mementos.  This one is best for the paper journalers amongst us because you can literally glue in cool stuff from your adventures, like maps, ticket stubs, bottle labels, coasters, postcards, foreign dollar bills, candy wrappers, etc. Whatever you find interesting, toss it in! If you’re using an app, just take a pic of it!

9. Write about yourself.  No better place for a little bit of introspection than on a trip. And that’s usually because – if you’re doing it right – you’re pushing yourself out of your comfort zone and growing as a person. Write about that. Write about your feelings, changed opinions, ups, and downs, whatever it may be that you’re going through!

10. Team up!  We created Journo as a collaborative journaling tool because it’s a ton of fun for you and your travel-mates to be journaling in the same place ( here’s my wife, Mak, and my collabo Journo from a sail a while back , as an example). You get all the stories and, oftentimes, a hilarious new angle on a shared experience. If you’re using a paper journal, just pass it around, maybe even taking turns documenting the days.

>> New: 100 travel journal prompts for ever part of your adventure.

And whatever you do… don’t overthink it! It’s better to just roll with it than overthink it. It’s just an entry, after all. Just write!

One thing we’ve discovered from our community of travel journalers is that it can be hard to find the time  while on a trip  to keep up with your journaling. Here’s some help with that…

4 Writing Tips To Fill Your Travel Journal With Ease WHILE Vacationing

1. Start with today.  With limited time, and being pretty beat after a long day, it’s tough to keep up. So just don’t worry about previous days, just start with today (and catch up as soon as you can or when you get home and maybe  feeling the post-trip blues ).     

2. Think “highlight reel.”  The quickest way to get that entry rolling is to think about the top 1-3 things that went down today. Add those, then expand later if you want. 

3. Start in your phone’s photo album.  As mentioned above, it’s simplest to start by pulling up the date in your phone’s photo library, find the best pics, add them to your journal and write a short snippet of it.     

4. Consider giving your friends back home a touch of the #TravelEnvy bug.  😜 With Journo, you can publish your entries to your very own travel blog with a couple of taps. This will both  make your friends drool  and also keep you on track with adding more stories of your adventures.

I hope you found this helpful in getting started with traveling journaling. Remember, the most important thing is to simply begin.

Step one is to grab the right journal  for you  (thanks for considering Journo in your decision).  Step two , if you have time before your departure date,  is to start writing now ! That easy!

Ok here’s one last helpful tip for you…

Try to develop the habit of daily journaling now will make it even easier while on your trip.  Here is a free downloadable journaling prompt exercise book for you: The 21-Day Journo Challenge.

Inside you’ll get ONE word or image, and all you need to do is write about WHATEVER comes to your mind as you read the word or lay your eyes on the pic.

Have any tips we didn’t mention? What do you love travel journaling about the most?  Tell us in the comments below!

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Travel Diaries - Create your own traveler's diary

Creating a travel diary allows you to capture the magic of your adventures and preserve cherished memories. Explore different ways to create one in this blog article, including how Journey, an innovative online journaling platform, can help you on this remarkable travel journey.

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Traveling is an enriching experience that allows us to explore new cultures, meet new people, and create lifelong memories. While we may capture moments through photographs, it's equally important to document our travel experiences in a way that will enable us to relive them in the future. One fantastic way to do this is by creating your own travel diary online. In this blog post, I'll discuss the significance of travel diaries and how using Journey, a popular online travel journaling app, can help you create a unique and personalized travel diary.

Why Keep a Travel Diary?

A travel diary serves as a personal chronicle of your adventures, capturing not only the places you visit but also the emotions, experiences, and lessons learned along the way. Whether you are an avid traveler or embarking on a once-in-a-lifetime trip, a travel diary serves as a treasure trove of emotions, observations, and reflections. Here are a few reasons why keeping a travel diary is beneficial:

1. Memory Preservation

Memories can fade over time, but a traveler's diary preserves the details, allowing you to relive those special moments and emotions years later. It becomes a cherished keepsake that transports you back to the sights, sounds, and experiences of your travels.

2. Self-Reflection and Personal Growth

Documenting your travel experiences in a diary encourages self-reflection. It allows you to process your thoughts and emotions, reflect on cultural differences and similarities, and gain a deeper understanding of yourself and the world around you. It acts as a tool for personal growth and self-discovery.

3. Capturing the Small Details

While photographs capture the visual aspects of your travels, a traveler's diary allows you to capture the small yet significant details. From the taste of a delicious local dish to a meaningful conversation with a stranger, these details add depth and richness to your storytelling.

4. Sharing and Connecting

A travel diary is not only for personal reflection but can also be shared with loved ones, friends, and even fellow travelers. It allows you to share your experiences, recommendations, and insights, creating connections and inspiring others to embark on their own travel adventures.

Creating Your Online Travel Diary

With the advancement of technology, keeping an online travel diary has become an increasingly popular and efficient way to document travel experiences. Online journaling platforms provide an easy and accessible way to share your adventures with friends, family, and even a wider audience. Creating an online travel diary allows you to incorporate multimedia elements such as photos, videos, and interactive maps, enhancing the storytelling aspect of your journey. Here's how you can get started:

1. Choose an Online Journaling Platform

There are several online journaling platforms available, and you should select one that suits your needs. One popular choice is Journey , an intuitive app that offers a range of features specifically designed for creating travel diaries.

2. Select a Theme or Template

Many online journaling platforms provide themes and templates specifically tailored for travel diaries. These themes can add aesthetic appeal to your diary and make it visually appealing. Choose one that resonates with your style and enhances your storytelling.

3. Incorporate Multimedia Elements

Online travel diaries allow you to go beyond text and include multimedia elements like photos, videos, and even audio recordings. Adding these visual and auditory elements not only enhances your storytelling but also allows you to capture the essence of your experiences.

4. Organize and Categorize

Use tags, categories, or folders within your online diary to organize your entries by location, date, or themes. This makes it easier to navigate through your diary and find specific entries or memories.

5. Share and Engage

Online travel diaries give you the option to share your entries with a select group of people or even publish them publicly. Sharing your travel diary with others allows you to connect, inspire, and engage with fellow travelers, and it can also provide a platform for tips, recommendations, and advice.

Using Journey to Create Your Travel Diary

Journey is a versatile and user-friendly online journaling app that can be perfectly tailored to suit your travel diary needs. Here are some features that make Journey an excellent choice for creating your own travel diary:

1. Multimedia Integration

Journey allows you to effortlessly add photos, videos, and even audio recordings to your entries. This means you can visually capture the breathtaking landscapes, delicious meals, and memorable moments during your travels. You can also include audio recordings of ambient sounds, interviews with locals, or personal reflections to enhance your diary entries.

2. Geo-tagging & Mapping

One of the remarkable features of Journey is its ability to automatically detect your location and incorporate geotags into your entries. This functionality allows you to effortlessly keep track of the places you visit during your travels. By adding geotags to your entries, you can easily organize your diary by location and create a visual map of your travel route.

Not only does this make it easier for you to recall specific moments and places from your journey, but it also adds a new level of depth and context to your travel diary. With just a few clicks, you can instantly view all the entries associated with a particular location, immersing yourself in the memories and experiences of that specific place.

3. Multiple Devices & Syncing

Whether you prefer to write on your smartphone, tablet, or computer, Journey provides seamless synchronization across multiple devices. So, you can start writing on your phone and continue on your laptop without missing a beat.

4. Privacy & Security

In the digital age, privacy is a growing concern for many individuals. Thankfully, the advancements in technology also include measures to protect our personal information. Journey recognizes the value of privacy and offers various privacy settings to ensure that you have control over who can access your diary. This means that you can choose to keep your entries private and only for your eyes, or share them selectively with close friends and family. If you are comfortable with it, you can even publish your entries publicly to inspire and connect with a wider audience.

One aspect that further enhances the privacy and security of your online travel diary is the implementation of end-to-end encryption . This means that your data is encrypted on your device and can only be decrypted by the intended recipient, making it virtually impossible for anyone else to access your diary without your consent. With Journey's commitment to privacy and secure encryption, you can share your travel experiences confidently, knowing that your personal information is protected.

By offering these privacy settings and implementing end-to-end encryption, Journey empowers users to fully embrace the benefits of an online travel diary while maintaining control over their personal data. Whether you choose to keep your entries private or share them with a select few or the world, you can rest assured that your privacy is respected and your content remains secure.

5. Journaling Prompts & Templates

Journey understands that sometimes finding the words to express your travel experiences can be a challenge. To support you in capturing the essence of your journey, Journey provides a collection of travel journal prompts and templates . These prompts are thoughtfully designed to inspire reflection and offer guidance on what to write about.

Additionally, Journey offers pre-designed templates specifically tailored for travel diaries. These templates provide a structure and format for your entries, making it easier for you to organize your thoughts and create visually appealing pages. From simple layouts to more elaborate designs, these templates allow you to customize your travel diary to reflect your unique style and preferences.

Creating your own travel diary online is an excellent way to document your adventures and create a lasting memory of your travels. Journey's user-friendly interface, multimedia integration, privacy options, and sync features make it an ideal platform for crafting your travel diary. So, whether you're a seasoned traveler or embarking on your first journey, start your online travel diary with Journey and enjoy the process of reliving your adventures for years to come.

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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.

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Going home on days off.

Probationary work period.

Separating costs.

Travel expenses for another individual.

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50% limit on meals.

Actual Cost

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Who can use the standard meal allowance.

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Amount of standard meal allowance.

Federal government's fiscal year.

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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.

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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.

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Union members' trips from a union hall.

Office in the home.

Examples of deductible transportation.

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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.

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Use of your car by another person.

Business use changes.

Use for more than one purpose.

Change from personal to business use.

Unadjusted basis.

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

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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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2023 Travel Diary

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Keeping travel expense records

Keeping receipts of your travel expenses, and a travel diary of your work-related travel activities.

Last updated 25 April 2023

Records you need for travel expenses

Unless an exception applies, you must keep records to support your claims for travel expenses. This may be a combination of:

• Written evidence of your expenses , such as receipts
• Travel diary or similar record of your travel activities.

You need to keep your travel expense records for 5 years from the date you lodge your tax return.

If you don't keep written records of your travel expenses, you can't claim your travel expenses as a deduction.

If you receive a travel allowance from your employer, you may be eligible for the record keeping exception .

Written evidence of your expenses

Written evidence of your expenses is a receipt or other document (paper, digital or electronic) that you get from the supplier of the goods or services. It must include all of the following:

• name of the supplier
• amount of the expense (in the currency in which you incur the expense)
• if this is not shown on the document, you can write the missing details on the document yourself. You must do this before you lodge your tax return
• if this is not shown on the document, you can use your bank statement, credit card statement or some other reasonable, independent evidence to show when you paid the expense
• date the receipt or document is created.

If you incur the expense in Australia the document must be in English. If you incur the expense in another country the document can be in a language of that country.

Travel diary or record of your activity

A travel diary is a document in which you record your travel activities.

The purpose of a travel diary is to help work out the work-related and private elements of your trip. You can only claim deductions for the work-related part of your expenses.

Do you need to keep a travel diary?

You don't need to keep a travel diary if you are away for fewer than 6 nights in a row.

If you are away for 6 or more nights in a row, you generally need to keep a travel diary.

If you receive a travel allowance from your employer, there are some circumstances where you may not need to keep a travel diary , even if you are away for 6 or more nights in a row.

Although you don’t need to keep a travel diary if your trip is for less than 6 nights in a row, you may still find it helpful to keep details of your travel.

How to keep a travel diary

For each activity on your trip, record:

• where you were
• what you were doing
• when you stopped for meals
• the date, and start and end times, of the activity.

Record the activity before it ends or as soon as possible afterwards. The diary must be in English.

Example: travel diary

Noel is a manager of a tool manufacturing company that has plants in Australia and New Zealand. He travels to New Zealand for 9 days to attend a conference in Auckland and visit the factory in Christchurch.

Before returning to Australia, Noel spends a few days visiting friends and sightseeing near Christchurch.

As Noel will be staying away from his home for more than 6 nights, he keeps the following diary of his travel.

Noel's diary entries show he was travelling for 12 days, 3 of these days are for a private purposes. He can only claim deductions for the work-related part of his travel. He can claim 75% of the cost of his flights (the part of the trip that was work-related).

Noel keeps his travel records for a period of 5 years from when he lodges his tax return.

Strange Glow Over Moscow Skies Triggers Panic as Explosions Reported

B right flashes lit up the night sky in southern Moscow in the early hours of Thursday morning, new footage appears to show, following reports of an explosion at an electrical substation on the outskirts of the city.

Video snippets circulating on Russian-language Telegram channels show a series of flashes on the horizon of a cloudy night sky, momentarily turning the sky a number of different colors. In a clip shared by Russian outlet MSK1.ru, smoke can be seen rising from a building during the flashes lighting up the scene.

Newsweek was unable to independently verify the details of the video clips, including when and where it was filmed. The Russian Ministry of Emergency situations has been contacted via email.

Several Russian Telegram accounts said early on Thursday that residents of southern Moscow reported an explosion and a fire breaking out at an electrical substation in the Leninsky district, southeast of central Moscow.

Local authorities in the Leninsky district told Russian outlet RBC that the explosion had happened in the village of Molokovo. "All vital facilities are operating as normal," Leninsky district officials told the outlet.

The incident at the substation in Molokovo took place just before 2 a.m. local time, MSK1.ru reported.

Messages published by the ASTRA Telegram account, run by independent Russian journalists, appear to show residents close to the substation panicking as they question the bright flashes in the sky. One local resident describes seeing the bright light before losing access to electricity, with another calling the incident a "nightmare."

More than 10 villages and towns in the southeast of Moscow lost access to electricity, the ASTRA Telegram account also reported. The town of Lytkarino to the southeast of Moscow, lost electricity, wrote the eastern European-based independent outlet, Meduza.

Outages were reported in the southern Domodedovo area of the city, according to another Russian outlet, as well as power failures in western Moscow. Electricity was then restored to the areas, the Strana.ua outlet reported.

The cause of the reported explosion is not known. A Telegram account aggregating news for the Lytkarino area described the incident as "an ordinary accident at a substation."

The MSK1.ru outlet quoted a local resident who speculated that a drone may have been responsible for the explosion, but no other Russian source reported this as a possible cause.

Ukraine has repeatedly targeted Moscow with long-range aerial drones in recent months, including a dramatic wave of strikes in late May.

On Sunday, Moscow Mayor Sergei Sobyanin said the region's air defense systems had intercepted an aerial drone over the city of Elektrostal, to the east of Moscow. No damage or casualties were reported, he said.

The previous day, Russian air defenses detected and shot down another drone flying over the Bogorodsky district, northeast of central Moscow, Sobyanin said.

There is currently no evidence that an aerial drone was responsible for the reported overnight explosion at the electrical substation in southern Moscow.

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Sights of Elektrostal, Moscow region

Table of contents:, history of the city, park of culture and leisure, historical and art museum, october cultural center, kristall ice palace, memorial complex, museum and exhibition complex.

2024 Author : Harold Hamphrey | [email protected] . Last modified: 2023-12-17 10:06

In the Moscow region there is a small cozy town Elektrostal. Its sights for the most part have no historical value due to the fact that the city has a relatively small history. But for a visiting tourist or city dweller, they will be of interest. There is something to see, where to go to have an exciting leisure time.

Today the population of the city is 158 thousand people. Until the beginning of the 20th century there were several small workers' settlements here. After the opening of the electrometallurgical and equipment factories, the place began to be called the natural boundary of Calm. The construction of the railway made this settlement accessible, and workers and families flocked here to earn money. In 1925, the station was named Elektrostal, and the rapid increase in population allowed the village to receive the status of a city.

The founder of the city is a prominent Russian industrialist Nikolai Vtorov. It was he who opened the plant here, creating, in fact, a city-forming enterprise that is still operating. In Soviet times, it was a closed facility, and it was not easy to get to work here.

Today Elektrostal is a promising industrial city with a great future and a heroic past. It bears the proud name "City of Military and Labor Glory".

You can learn about the sights of Elektrostal with descriptions and photos here. There are places for walking, outdoor activities and cultural development.

Those who come to the city by train are met by a monument to the metallurgist. It was installed in November 2017 for the 100th anniversary of the Elektrostal plant. The attraction is made in the style of constructivism. The monument quickly won the love of the townspeople, because this city is supported by ordinary workers.

Elektrost altsy and the founding father of the plant, Nikolai Vtorov, are honored. In 2002, a monument was opened in honor of him, which became a landmark of the city of Elektrostal. The bronze sculpture is installed on the site where once stood a monument to the leader of the world proletariat, V. I. Lenin. Times change, characters change. Today, the plant, founded a century ago, is the largest in Russia. Vtorov himself, whose fortune was estimated at 60 million rubles in gold, according to Forbes magazine, was the owner of the largest capital at the beginning of the century. He was a banker, an industrialist, an entrepreneur, a man of action.

The monument was erected byinitiative of the townspeople who wished to perpetuate the monument to the great man.

One of the popular places for spending weekends and evenings among citizens and guests of the city is the Park of Culture and Leisure. Here you can ride attractions for children and adults, play slot machines, rollerblade or bike. The park is divided into two zones. Fans of unhurried walks in the fresh air make a promenade on the Quiet Alley, and those who prefer outdoor activities flock to the Entertainment Alley. The park has a summer stage, where concerts and cafes are regularly held.

Until 1999, there was no central museum among the attractions of Elektrostal in the Moscow Region. The expositions were exhibited in schools, the house of culture, in factory museums. The city was closed, so there was no large influx of tourists and visitors. The appearance of the historical and art museum made it possible for residents and guests of the city to learn a lot of useful information about their native land, the formation of the production process, and the difficult years of the war. The exposition consists of paintings by local artists, historical artifacts, household items, documents, books and much more. The collection is updated regularly. It also hosts outdoor exhibitions, which are always popular with the townspeople.

One of the main attractions of Elektrostal, the photo of which is available to almost every resident or visitor, is the Main Alley. On herpassers-by like to stroll along shady paths, townspeople rest by the fountain after a hard shift at the plant. Flower beds are the decoration of the alley. In 2006, a flower festival was held here for the first time, which has become traditional. Each enterprise of the city and private individuals give residents a real composition of fresh flowers, which pleases with bright colors all summer long. A riot of colors, aromas and a flight of fantasy reigns here. Walking through the park, you can see Snow White with a basket, a bright well, a multi-tiered cake made from fresh flowers, hearts of lovers or a fabulous house. It is almost impossible not to take a photo against the background of these compositions.

There is a cultural center in the city. It hosts performances by local creative teams and visiting stars, performances and circus performances.

In 1971, the ice palace "Crystal" was opened in the city. Almost immediately, a children's and youth hockey team was organized, which gained sports fame. This is the home sports arena for the Elektrostal hockey team. Matches of different levels are held on the ice.

There are sections for children who go in for hockey or figure skating. Citizens come here with their families to cheer for their favorite team or go ice skating.

Elektrostal is a city with a heroic past. During the war years, more than 12 thousand citizens came to the recruiting station and went to the front to defend their homeland. Almost 4 thousand of them did not return from the battle. To these heroesdedicated to the memorial complex with the inextinguishable Eternal Flame, opened in 1968

But the electricians took part in the war in Afghanistan and Chechnya. By decision of the city authorities, their memory is also immortalized in the memorial complex.

It has become a good tradition for newlyweds to lay flowers at this monument.

In 1999, a museum and exhibition complex was opened in the city, where, in addition to the exhibition hall, there are numerous circles for children, classes for young people, and a creative workshop. Various festivals, exhibitions, city holidays and other events are held within the walls and on the territory of the complex, which attract many spectators.

Listing the sights of Elektrostal, it is impossible not to mention the temples. There are several of them in the city: the church of St. John of Kronstadt, St. Andrew's Church, the hospital church of St. Panteleimon. Another new church is being built. In appearance, the temples look ancient, monumental, in the Novgorod style. But they were all built at the end of the 20th century.

Let there be no ancient artifacts among the sights of Elektrostal. But on the other hand, all of them are connected with the history of the city, with everyday work and military exploits of ordinary residents.

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40 facts about elektrostal.

Written by Lanette Mayes

Modified & Updated: 02 Mar 2024

Reviewed by Jessica Corbett

Elektrostal is a vibrant city located in the Moscow Oblast region of Russia. With a rich history, stunning architecture, and a thriving community, Elektrostal is a city that has much to offer. Whether you are a history buff, nature enthusiast, or simply curious about different cultures, Elektrostal is sure to captivate you.

This article will provide you with 40 fascinating facts about Elektrostal, giving you a better understanding of why this city is worth exploring. From its origins as an industrial hub to its modern-day charm, we will delve into the various aspects that make Elektrostal a unique and must-visit destination.

So, join us as we uncover the hidden treasures of Elektrostal and discover what makes this city a true gem in the heart of Russia.

Key Takeaways:

• Elektrostal, known as the “Motor City of Russia,” is a vibrant and growing city with a rich industrial history, offering diverse cultural experiences and a strong commitment to environmental sustainability.
• With its convenient location near Moscow, Elektrostal provides a picturesque landscape, vibrant nightlife, and a range of recreational activities, making it an ideal destination for residents and visitors alike.

Known as the “Motor City of Russia.”

Elektrostal, a city located in the Moscow Oblast region of Russia, earned the nickname “Motor City” due to its significant involvement in the automotive industry.

Home to the Elektrostal Metallurgical Plant.

Elektrostal is renowned for its metallurgical plant, which has been producing high-quality steel and alloys since its establishment in 1916.

Boasts a rich industrial heritage.

Elektrostal has a long history of industrial development, contributing to the growth and progress of the region.

Founded in 1916.

The city of Elektrostal was founded in 1916 as a result of the construction of the Elektrostal Metallurgical Plant.

Located approximately 50 kilometers east of Moscow.

Elektrostal is situated in close proximity to the Russian capital, making it easily accessible for both residents and visitors.

Known for its vibrant cultural scene.

Elektrostal is home to several cultural institutions, including museums, theaters, and art galleries that showcase the city’s rich artistic heritage.

A popular destination for nature lovers.

Surrounded by picturesque landscapes and forests, Elektrostal offers ample opportunities for outdoor activities such as hiking, camping, and birdwatching.

Hosts the annual Elektrostal City Day celebrations.

Every year, Elektrostal organizes festive events and activities to celebrate its founding, bringing together residents and visitors in a spirit of unity and joy.

Has a population of approximately 160,000 people.

Elektrostal is home to a diverse and vibrant community of around 160,000 residents, contributing to its dynamic atmosphere.

Boasts excellent education facilities.

The city is known for its well-established educational institutions, providing quality education to students of all ages.

A center for scientific research and innovation.

Elektrostal serves as an important hub for scientific research, particularly in the fields of metallurgy, materials science, and engineering.

Surrounded by picturesque lakes.

The city is blessed with numerous beautiful lakes, offering scenic views and recreational opportunities for locals and visitors alike.

Well-connected transportation system.

Elektrostal benefits from an efficient transportation network, including highways, railways, and public transportation options, ensuring convenient travel within and beyond the city.

Famous for its traditional Russian cuisine.

Food enthusiasts can indulge in authentic Russian dishes at numerous restaurants and cafes scattered throughout Elektrostal.

Home to notable architectural landmarks.

Elektrostal boasts impressive architecture, including the Church of the Transfiguration of the Lord and the Elektrostal Palace of Culture.

Offers a wide range of recreational facilities.

Residents and visitors can enjoy various recreational activities, such as sports complexes, swimming pools, and fitness centers, enhancing the overall quality of life.

Provides a high standard of healthcare.

Elektrostal is equipped with modern medical facilities, ensuring residents have access to quality healthcare services.

Home to the Elektrostal History Museum.

The Elektrostal History Museum showcases the city’s fascinating past through exhibitions and displays.

A hub for sports enthusiasts.

Elektrostal is passionate about sports, with numerous stadiums, arenas, and sports clubs offering opportunities for athletes and spectators.

Celebrates diverse cultural festivals.

Throughout the year, Elektrostal hosts a variety of cultural festivals, celebrating different ethnicities, traditions, and art forms.

Electric power played a significant role in its early development.

Elektrostal owes its name and initial growth to the establishment of electric power stations and the utilization of electricity in the industrial sector.

Boasts a thriving economy.

The city’s strong industrial base, coupled with its strategic location near Moscow, has contributed to Elektrostal’s prosperous economic status.

Houses the Elektrostal Drama Theater.

The Elektrostal Drama Theater is a cultural centerpiece, attracting theater enthusiasts from far and wide.

Popular destination for winter sports.

Elektrostal’s proximity to ski resorts and winter sport facilities makes it a favorite destination for skiing, snowboarding, and other winter activities.

Promotes environmental sustainability.

Elektrostal prioritizes environmental protection and sustainability, implementing initiatives to reduce pollution and preserve natural resources.

Home to renowned educational institutions.

Elektrostal is known for its prestigious schools and universities, offering a wide range of academic programs to students.

Committed to cultural preservation.

The city values its cultural heritage and takes active steps to preserve and promote traditional customs, crafts, and arts.

Hosts an annual International Film Festival.

The Elektrostal International Film Festival attracts filmmakers and cinema enthusiasts from around the world, showcasing a diverse range of films.

Encourages entrepreneurship and innovation.

Elektrostal supports aspiring entrepreneurs and fosters a culture of innovation, providing opportunities for startups and business development.

Offers a range of housing options.

Elektrostal provides diverse housing options, including apartments, houses, and residential complexes, catering to different lifestyles and budgets.

Home to notable sports teams.

Elektrostal is proud of its sports legacy, with several successful sports teams competing at regional and national levels.

Boasts a vibrant nightlife scene.

Residents and visitors can enjoy a lively nightlife in Elektrostal, with numerous bars, clubs, and entertainment venues.

Promotes cultural exchange and international relations.

Elektrostal actively engages in international partnerships, cultural exchanges, and diplomatic collaborations to foster global connections.

Surrounded by beautiful nature reserves.

Nearby nature reserves, such as the Barybino Forest and Luchinskoye Lake, offer opportunities for nature enthusiasts to explore and appreciate the region’s biodiversity.

Commemorates historical events.

The city pays tribute to significant historical events through memorials, monuments, and exhibitions, ensuring the preservation of collective memory.

Promotes sports and youth development.

Elektrostal invests in sports infrastructure and programs to encourage youth participation, health, and physical fitness.

Hosts annual cultural and artistic festivals.

Throughout the year, Elektrostal celebrates its cultural diversity through festivals dedicated to music, dance, art, and theater.

Provides a picturesque landscape for photography enthusiasts.

The city’s scenic beauty, architectural landmarks, and natural surroundings make it a paradise for photographers.

Connects to Moscow via a direct train line.

The convenient train connection between Elektrostal and Moscow makes commuting between the two cities effortless.

A city with a bright future.

Elektrostal continues to grow and develop, aiming to become a model city in terms of infrastructure, sustainability, and quality of life for its residents.

In conclusion, Elektrostal is a fascinating city with a rich history and a vibrant present. From its origins as a center of steel production to its modern-day status as a hub for education and industry, Elektrostal has plenty to offer both residents and visitors. With its beautiful parks, cultural attractions, and proximity to Moscow, there is no shortage of things to see and do in this dynamic city. Whether you’re interested in exploring its historical landmarks, enjoying outdoor activities, or immersing yourself in the local culture, Elektrostal has something for everyone. So, next time you find yourself in the Moscow region, don’t miss the opportunity to discover the hidden gems of Elektrostal.

Q: What is the population of Elektrostal?

A: As of the latest data, the population of Elektrostal is approximately XXXX.

Q: How far is Elektrostal from Moscow?

A: Elektrostal is located approximately XX kilometers away from Moscow.

Q: Are there any famous landmarks in Elektrostal?

A: Yes, Elektrostal is home to several notable landmarks, including XXXX and XXXX.

Q: What industries are prominent in Elektrostal?

A: Elektrostal is known for its steel production industry and is also a center for engineering and manufacturing.

Q: Are there any universities or educational institutions in Elektrostal?

A: Yes, Elektrostal is home to XXXX University and several other educational institutions.

Q: What are some popular outdoor activities in Elektrostal?

A: Elektrostal offers several outdoor activities, such as hiking, cycling, and picnicking in its beautiful parks.

Q: Is Elektrostal well-connected in terms of transportation?

A: Yes, Elektrostal has good transportation links, including trains and buses, making it easily accessible from nearby cities.

Q: Are there any annual events or festivals in Elektrostal?

A: Yes, Elektrostal hosts various events and festivals throughout the year, including XXXX and XXXX.

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PEKIN, Elektrostal - Lenina Ave. 40/8 - Restaurant Reviews, Photos & Phone Number - Tripadvisor