business location for business reasons. Those reasons can include a performance, record-
ing session, business meeting, or, perhaps, a conference. Transportation is how you get
there. For example, driving, flying, or taking a train. The IRS defines travel as being
when:
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- Your duties require you to be away from the general area of your tax home substan-
tially longer than an ordinary day’s work.
- You need to sleep or rest to meet the demand of your work while away from home.
Your tax home is defined as your regular place of business, regardless of where you
maintain your family home. It includes the entire city or general area in your business is
located.
Qualified travel expenses can include airline tickets, hotel stays, meals, reasonable
tips, ground transportation such as taxis or rental cars, fuel, tolls, and other business
travel expenses. They include expenses incurred on the departure and return days, holi-
days, and layovers between business days that can’t be avoided.
Transportation expenses are typically those travel-related expenses that are incurred
during your regular day-to-day operations from your office, usually a home office for
most musicians. For most, transportation expenses will center around their vehicle. For
city dwellers, they may also include subway fees, taxis, or bus fares. It’s important to
note that commuting costs are not deductible.
Vehicle expenses can be handled a few ways. The IRS publishes a standard mileage
rate. At the time of this writing in 2012, it’s fifty-five cents per mile. To use this method,