Transportation costs between cities such as airplane, bus, train or car.
2. Travel is between the airport or other station and the employee’s hotel, or between the hotel and work location.
3. Baggage and shipping costs.
4. Vehicle expenses.
5. Lodging and meals.
6. entertainment expenses such customers/clients and/or employees at restaurants, nightclubs, social, athletic, or sporting events, or on hunting, fishing, vacation, or similar trips.
7. Cleaning, telephone, tips, and other ordinary and necessary expenses are deductible as incidental expenses.