Review: How to Expense Travel & Luggage for Frequent Business Travelers (2026) — Deductions, Depreciation, and Recordkeeping

Review: How to Expense Travel & Luggage for Frequent Business Travelers (2026) — Deductions, Depreciation, and Recordkeeping

Hook: For remote workers and road warriors, the line between personal and business travel is thinner than ever. In 2026, advisors must help clients draw defensible boundaries, allocate costs, and choose depreciable gear correctly.

What’s New in 2026

Travel habits changed — multi-week remote stays and modular laptop setups are common. Tax authorities expect more granular evidence for travel deductions, including itineraries and proof of business purpose tied to calendar entries.

Deductible Travel Expenses

• Transportation (airfare, train) when primarily for business.
• Lodging for overnight business travel; allocate if mixed-purpose.
• Meals at 50% or as per current guidance, with better substantiation required.
• Equipment used predominantly for business (with depreciation rules).

When advising clients on luggage and work tech, know what qualifies as a depreciable business asset vs. a personal item. For reviews of travel tech that affect purchase decisions and capitalization thresholds, this luggage tech roundup is useful: Review: Best Luggage Tech for Frequent Digital Nomads (2026).

Depreciation vs. Expense

Items over capitalization thresholds should be capitalized and depreciated. However, Section 179 and bonus depreciation rules still allow immediate expensing for qualifying property. Document the business use percentage and keep contemporaneous logs when items are used for both business and personal travel.

Recordkeeping Best Practices

1. Save receipts and tie them to calendar events or client meetings.
2. Use travel itineraries and boarding passes as supporting evidence.
3. For tech and luggage, document the business purpose and usage percentage.

“The audit trail is now digital-first: calendar entries, GPS-enabled check-ins, and invoiced meeting notes are persuasive evidence.”

Special Considerations for Remote Stays

When a client relocates temporarily for work (e.g., a two-week remote stay in another city), allocate lodging between business and personal days. Employers that reimburse such stays should implement accountable plans with clear substantiation to avoid taxable income treatment.

Tools & Integrations

Integrate travel booking platforms with expense management tools. For professionals who optimize packing and trip planning, resources on excuse-proof planning and trip resilience can reduce last-minute cancellations and messy records: A Traveler's Guide to Excuse-Proof Planning.

Actionable Checklist

• Define capitalization thresholds and communicate them to clients.
• Require contemporaneous travel logs and meeting confirmations.
• Advise on accountable plans for employer reimbursements.

Bottom line: In 2026, granular electronic evidence makes or breaks travel deductions. Counsel clients to be proactive: thoughtful documentation reduces audit risk and supports legitimate deductions.