Every year, countless professionals head off to conferences or conventions ready to learn, network, and maybe collect more than a few free pens to take home! But along with the insights and connections, many wonder: Can I deduct as business expense the costs of attending these events? 

For the Internal Revenue Service (IRS), you can deduct as business expense the cost of attending conventions if you can prove that attending such events benefits your trade or business. It must be an ordinary and necessary cost to run your business or profession. But of course, there are rules that apply. 

Convention Trip Expenses that Qualify as a Business Deduction 

According to IRS Publication 463, you can deduct attending a conference or convention if it’s directly related to your trade or profession and if it helps you maintain or improve your current skills. If your convention trip meets these IRS requirements, you can deduct: 

• Registration Fees – Cost to attend the event. 

• Transportation – Airfare, land travel fare, cost of local transportation or mileage driven to attend the event. 

• Lodging – Hotel or similar accommodations for the duration of the convention. 

• Meals – 50% of the cost of meals while on the convention trip. 

 
Expenses You Cannot Deduct 

Even if your trip to a convention meets the IRS requirements, you cannot deduct the following: 

• Personal Side Trips or Extra Days – Extra hotel nights, meals, or activities outside the convention schedule. 

• Entertainment Without a Business Purpose – Attending concerts, shows, sightseeing that is unrelated to your business or profession. Sessions or workshops that are not connected to your business are also not deductible. 

• Extra Person – Unless they are an employee of your business, the cost of having company during the convention such as friend or spouse, is not deductible. 

For self-employed individuals–such as locum tenens, solo CRNAs, independent contractors, gig workers, and small business owners, attending a conference or convention can be both a smart career investment and a valuable business deduction. Be sure to keep detailed records and separate personal from business expenses.  

Want to learn more?  

You may want to consult and work with 1099 Accountant – We offer online bookkeeping, online advisory services and online tax and accounting services. We offer reasonable rates. We only work with independent contractors, freelancers, and one-person business. We work with locum tenens from California to New York City and everywhere in between. Yes, even Hawaii!  

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