us travel rules 2023

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Future Developments

Who should use this publication.

Users of employer-provided vehicles.

Who doesn’t need to use this publication.

Volunteers.

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• Useful Items - You may want to see:

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.

Determining temporary or indefinite.

Going home on days off.

Probationary work period.

Separating costs.

Travel expenses for another individual.

Business associate.

Bona fide business purpose.

Lavish or extravagant.

50% limit on meals.

Actual Cost

Incidental expenses.

Incidental-expenses-only method.

50% limit may apply.

Who can use the standard meal allowance.

Use of the standard meal allowance for other travel.

Amount of standard meal allowance.

Federal government's fiscal year.

Standard meal allowance for areas outside the continental United States.

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.

Other methods.

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.

Hauling tools or instruments.

Union members' trips from a union hall.

Office in the home.

Examples of deductible transportation.

Choosing the standard mileage rate.

Standard mileage rate not allowed.

Five or more cars.

Personal property taxes.

Parking fees and tolls.

Sale, trade-in, or other disposition.

Business and personal use.

Employer-provided vehicle.

Interest on car loans.

Taxes paid on your car.

Sales taxes.

Fines and collateral.

Casualty and theft losses.

Depreciation and section 179 deductions.

Car defined.

Qualified nonpersonal use vehicles.

More information.

More than 50% business use requirement.

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.

Qualified business use.

Use of your car by another person.

Business use changes.

Use for more than one purpose.

Change from personal to business use.

Unadjusted basis.

Improvements.

Car trade-in.

Effect of trade-in on basis.

Traded car used only for business.

Traded car used partly in business.

Modified Accelerated Cost Recovery System (MACRS).

Recovery period.

Depreciation methods.

MACRS depreciation chart.

Depreciation in future years.

Disposition of car during recovery period.

How to use the 2023 chart.

Trucks and vans.

Car used less than full year.

Reduction for personal use.

Section 179 deduction.

Deductions in years after the recovery period.

Unrecovered basis.

The recovery period.

How to treat unrecovered basis.

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

Qualified business use 50% or less in year placed in service.

Qualified business use 50% or less in a later year.

Excess depreciation.

Deductible payments.

Fair market value.

Figuring the inclusion amount.

Leased car changed from business to personal use.

Leased car changed from personal to business use.

Reporting inclusion amounts.

Casualty or theft.

Depreciation adjustment when you used the standard mileage rate.

Depreciation deduction for the year of disposition.

Documentary evidence.

Adequate evidence.

Canceled check.

Duplicate information.

Timely kept records.

Proving business purpose.

Confidential information.

Exceptional circumstances.

Destroyed records.

Separating expenses.

Combining items.

Car expenses.

Gift expenses.

Allocating total cost.

If your return is examined.

Reimbursed for expenses.

Examples of Records

Self-employed.

Both self-employed and an employee.

Statutory employees.

Reimbursement for personal expenses.

Income-producing property.

Value reported on Form W-2.

Full value included in your income.

Less than full value included in your income.

No reimbursement.

Reimbursement, allowance, or advance.

Reasonable period of time.

Employee meets accountable plan rules.

Accountable plan rules not met.

Failure to return excess reimbursements.

Reimbursement of nondeductible expenses.

Adequate Accounting

Related to employer.

The federal rate.

Regular federal per diem rate.

The standard meal allowance.

High-low rate.

Prorating the standard meal allowance on partial days of travel.

The standard mileage rate.

Fixed and variable rate (FAVR).

Reporting your expenses with a per diem or car allowance.

Allowance less than or equal to the federal rate.

Allowance more than the federal rate.

Travel advance.

Unproven amounts.

Per diem allowance more than federal rate.

Reporting your expenses under a nonaccountable plan.

Adequate accounting.

How to report.

Contractor adequately accounts.

Contractor doesn’t adequately account.

High-low method.

Regular federal per diem rate method.

Federal per diem rate method.

Information on use of cars.

Standard mileage rate.

Actual expenses.

Car rentals.

Transportation expenses.

Employee business expenses other than nonentertainment meals.

Non-entertainment-related meal expenses.

“Hours of service” limits.

Reimbursements.

Allocating your reimbursement.

After you complete the form.

Limits on employee business expenses.

1. Limit on meals and entertainment.

2. Limit on total itemized deductions.

Member of a reserve component.

Officials Paid on a Fee Basis

Special rules for married persons.

Where to report.

Impairment-Related Work Expenses of Disabled Employees

Preparing and filing your tax return.

Free options for tax preparation.

Using online tools to help prepare your return.

Need someone to prepare your tax return?

Employers can register to use Business Services Online.

IRS social media.

Watching IRS videos.

Online tax information in other languages.

Free Over-the-Phone Interpreter (OPI) Service.

Accessibility Helpline available for taxpayers with disabilities.

Getting tax forms and publications.

Getting tax publications and instructions in eBook format.

Access your online account (individual taxpayers only).

Get a transcript of your return.

Tax Pro Account.

Using direct deposit.

Reporting and resolving your tax-related identity theft issues.

Ways to check on the status of your refund.

Making a tax payment.

What if I can’t pay now?

Filing an amended return.

Checking the status of your amended return.

Understanding an IRS notice or letter you’ve received.

Responding to an IRS notice or letter.

Contacting your local TAC.

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.

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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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Plan your Travel

⚠   The COVID-19 Public Health Emergency expired as of May 11, 2023. This site will no longer be updated and will remain online for historical purposes only.

For current COVID-19 guidance, please visit the Centers for Disease Control and Prevention (CDC) .

• Before booking your trip, check for international travel advisories  and destination-specific COVID-19 risk . Refer to individual state, territorial, tribal, and local government websites for domestic travel advisories and information about quarantine or other restrictions.   
• The UNWTO-IATA Destination Tracker is a free online tool for travelers to get information on COVID-19 requirements for international travel and the measures in place at the destination.  
• Review CDC’s considerations for Travel During COVID-19 before you go to determine your personal risk.  
• Pack Smart! Pack Safe! Know what is in your carry-on and checked bags and make sure there are no prohibited items inside before arriving at the checkpoint. As a temporary exemption from the 3-1-1 rule, TSA is allowing one oversized liquid hand sanitizer container, up to 12 ounces per passenger, in carry-on bags. These will need to be placed in a bin during the screening process. Passengers may also bring hand wipes through checkpoints.  
• Unused COVID-19 test kits do not contain dangerous goods and are typically allowed in both carry-on and checked baggage.  
• COVID-19 test kits containing diagnostic samples (e.g., nasal swabs and vials of sputum) are not allowed in carry-on baggage. These samples must be properly packaged, handled, and identified as a UN3373 Category B Infectious Substance (PDF) during transportation. Passengers should check with their carrier before packing COVID-19 test kits containing diagnostic samples in checked baggage or shipping as cargo. Individual carriers and international requirements may be more restrictive than domestic regulations. Visit FAA’s Pack Safe site for more information.  
• CDC recommends wearing a mask throughout your travel experience.   
• Consider joining TSA PreCheck ™. Members continue to be eligible for expedited screening procedures and have the shortest wait times. TSA PreCheck provides the most convenience and least amount of physical contact at the TSA checkpoint. Visit TSA PreCheck to enroll today.   
• Have a travel plan that does not rely on the U.S. government for assistance. Visit travel.state.gov for more information.   
• Make two copies of all your travel documents in case of emergency, and leave one with a trusted friend or relative.  
• Remember, if you are sick, stay home and do not travel! Contact your airline regarding their  re-booking and cancellation policies . 

*All information developed in accordance with CDC guidelines. 

Things you can't bring through airport security—and alternatives that are TSA-approved

— Recommendations are independently chosen by Reviewed’s editors. Purchases you make through the links below may earn us and our publishing partners a commission.

Traveling can be a lot of fun, but undoubtedly the least enjoyable part of any trip is navigating the airport. You may have to deal with layovers, delays and, yes, the Transportation Security Association’s (TSA) regulations that can throw a wrench in your packing.  

It can be a bit confusing figuring out what you can or can’t bring, especially as it relates to your toiletries. We’ll walk you through the basics and what you can—and should—pack in your carry-on for your next trip. 

Make smart choices without hours of googling. Subscribe to The Checklist newsletter for expert product advice and recommendations.  

What is the 3-1-1 rule?  

The 3-1-1 rule is the guideline that you must follow for your liquids to be allowed through security. Each liquid must be in a 3.2-oz or less container (3), all the containers must fit inside a 1-quart bag (1) and you can only bring one of these bags aboard with you (1). 

Learn more: Best travel insurance

►Related: Chaos at the airport! Pro strategies for surviving the next air travel meltdown

What can go through airport security with you  

A TSA-compliant bag  

When it comes to packing a TSA-compliant bag, the most important product you'll need is the bag itself. As per TSA-guidelines, the bag must be clear and be no bigger than one quart in capacity. Fortunately, this top-rated bag from Amazon fits the bill. With over 12,000 five-star reviews, buyers love bags by PACKISM for their sturdiness, size, value and ease-of-use. 

Travel-sized toothpaste  

Your dental health is important, so make sure to pack travel-sized toothpaste for your next trip.  Colgate is a widely trusted toothpaste brand that has several small sizes to choose from. A 1.4-ounce tube might be better for a longer trip, but a 0.88-ounce tube will allow you to fit more items in your quart bag. 

Travel-sized shampoo  

Shampoo is another vital toiletry to pack along for an extended trip. One well-reviewed shampoo to consider buying is Moroccanoil's moisturizing shampoo . It has over 15,000 five-star ratings, with buyers loving it because it leaves their hair feeling soft, moisturized and healthy. 

Travel-sized body wash  

Body wash is another one that often gets confiscated by TSA because of its size. Aveeno is a popular body wash brand available on Amazon that comes in just the right size for travel. Reviewers love it because it's nearly scentless and moisturizes skin well.  

Travel-sized deodorant  

Being squished next to someone on a long plane ride is bad enough; adding B.O. to the mix can make the situation a whole lot worse . Don't be that person. Instead, make sure you pack (and use ) quality deodorant for the plane ride. We also suggest making sure that deodorant is also anti-perspirant. Popular deodorant brands Degree and Invisible both offer their products in travel sizes. 

Refillable travel bottles  

Why limit yourself to brands with travel-sized containers. By using small, refillable containers, you can take your favorite brands of toiletries with you. Vonpril sells a four-pack of 2-oz, leak-proof, squeezable refillable containers that will meet your travel needs. Reviewers love that these bottles are easy to fill, easy to clean and sturdy. 

A pre-packaged travel kit  

There are several pre-packed TSA-compliant bags that you can buy ahead of your next trip to make packing a lot easier. Convenience Kits International offers their pre-packed bags in both Women’s and Men’s versions. Buyers of both say that these packs have all the essentials you'll need to enjoy your trip such as tooth paste, a tooth brush, deodorant and a comb. 

A refillable water bottle  

You can bring a water bottle through security at airports—so long as it’s empty. While a minor inconvenience, most airports have a water fountain or restaurants that offer water for you to fill up your bottle. If you're looking for a new reusable water bottle, we recommend checking out the best one we've tested , the Brita BB11 Premium Filtering Water Bottle . We love this water bottle because it opens with one hand, its strong filter keeps out scents and odors and its insulation keeps water cool for up to 24 hours. 

Carry-on luggage  

Your meticulous packing is all so that your necessities can fit in this—a carry on bag. If you're in the market for a new carry-on, we recommend our favorite , the Osprey Transporter Wheeled Carry-On . This lightweight carry-on features all-terrain wheels for smooth travel and a sturdy, retractable handle. For a less pricey option, we recommend our budget pick, the American Tourister Triumph NX 20" Spinner , which is spacious and easy to organize. 

Checked luggage  

What cannot fit (or isn't allowed) in your carry-on will have to go in checked luggage. The best checked luggage we've tested is the Travelpro Platinum Elite 29” Expandable Spinner thanks to its maneuverability, easy access and high-quality build. 

Still unsure about an item you plan to travel with? Visit TSA.gov for a complete list of what you can bring—and how to do so.  

The product experts at  Reviewed  have all your shopping needs covered. Follow Reviewed on  Facebook ,  Twitter ,  Instagram ,  TikTok  or  Flipboard  for the latest deals, product reviews, and more.

Prices were accurate at the time this article was published but may change over time.

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U.S. citizens traveling abroad

Learn about visa requirements, Trusted Traveler Programs like Global Entry, emergencies, and more.

International driver’s license for U.S. citizens

If you are a U.S. citizen planning to drive while traveling abroad, find out if you need an International Driving Permit (IDP) for the country you are visiting.

Do you need a passport to travel to or from U.S. territories or Freely Associated States?

Whether you need a passport as a U.S. citizen to travel to or from a U.S. territory or Freely Associated State depends on your destination.

COVID-19 international travel advisories

If you plan to visit the U.S., you do not need to be tested or vaccinated for COVID-19.

Visa requirements for U.S. citizens traveling abroad

If you are a U.S. citizen planning to travel outside the U.S., you may need a visa to enter a foreign country. Learn how to find your destination's visa requirements.

Save time getting through airport security with Trusted Traveler Programs

Trusted Traveler Programs, like TSA Precheck and Global Entry, can help reduce airport security and border crossing wait times. Learn about applying for and managing memberships.

Emergency help for Americans abroad

Find out what to do in an emergency in another country, including assistance, money and more.

Authenticate an official document for use outside the U.S.

Apostilles and authentication certificates show U.S. documents are genuine. Learn when to use each.

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What International Travelers Should Know Before Visiting

Trusted traveler programs.

Which one is best for you?

CBP One™ Mobile Application

A single portal for multiple CBP services to streamline your experience.

CBP Releases Trade and Travel Fiscal Year Report

Agency Adapts to Secure and Facilitate Essential Trade and Travel.

Almost a million times each day, CBP officers welcome international travelers into the U.S. In screening both foreign visitors and returning U.S. citizens, CBP uses a variety of techniques to assure that global tourism remains safe and strong. Descriptions of CBP processes and programs are available for first-time and frequent travelers.

For U.S. Citizens/Lawful Permanent Residents

If you are a U.S. citizen traveling abroad, get the information you need to smoothly navigate your return back into the U.S.

For International Visitors

If you are a visitor to the U.S. coming to work, study, conduct business or immigrate, get the Information you need to smoothly navigate the process and procedures to enter the U.S.

CBP's Trusted Traveler Programs provide expedited travel for pre-approved, low-risk travelers through dedicated lanes and kiosks.

Ready Lanes

If you are a traveler coming to the U.S. through a land border Port of Entry and have a Ready Lane-eligible document, get the information you need to experience significantly faster processing.

If you are a traveler coming to the U.S. through a land border Port of Entry and have a Ready Lane-eligible document, get the information you need to benefit from dedicated primary vehicle and pedestrian lanes and experience significantly faster processing.

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COVID-19: travel health notice for all travellers

United States travel advice

Latest updates: Editorial change

Last updated: June 5, 2024 15:46 ET

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Safety and security, entry and exit requirements, laws and culture, natural disasters and climate, united states - take normal security precautions.

Take normal security precautions in the United States

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Border with Mexico

Criminal incidents associated with drug trafficking are more frequent at the border with Mexico, in the following states:

If crossing the U.S.– Mexico border by car:

• remain extremely vigilant
• only use officially recognized border crossings
• avoid travelling at night

Petty crime

Petty crime, such as pickpocketing and purse snatching, occurs, particularly in urban centres and tourist locations.

• Don’t leave bags or valuables unattended in parked cars, especially rental vehicles, even in trunks
• Ensure that your belongings, including passports and other travel documents, are secure at all times

Violent crime

Within large urban areas, violent crime more commonly occurs in poor neighbourhoods, particularly from dusk to dawn. It often involves intoxication.  Incidents of violent crime are mainly carried out by gangs or members of organized crime groups but may also be perpetrated by lone individuals. Although violent crime rarely affects tourists:

• be mindful of your surroundings at all time
• verify official neighbourhood crime statistics before planning an outing
• if threatened by robbers, stay calm and don’t resist

Crime Data Explorer – Federal Bureau of Investigation

Gun violence

The rate of firearm possession in the US is high. It’s legal in many states for US citizens to openly carry firearms in public.

Incidences of mass shootings occur, resulting most often in casualties. Although tourists are rarely involved, there is a risk of being in the wrong place at the wrong time. 

Familiarize yourself on how to respond to an active shooter situation.

Active Shooter Event Quick Reference Guide - Cybersecurity and Infrastructure Security Agency

Home break-ins

Canadians living in holiday homes have been the victims of break-ins and burglary.

Make sure you lock windows and doors securely at night and when you are away.

Common criminal strategies

Be on alert for robbery ploys targeting visitors.

Some criminals on highways target travellers leaving airports or other tourist destinations. They signal tourists to stop due to an issue with their vehicle. They then wait for the driver to pull over or exit the car before grabbing exposed valuables. Criminals may also throw items at the windshield, obscuring the view of the road and forcing the driver to pull over. 

If you’re the victim of such a ploy:

• avoid pulling over on the side of the road
• put on your hazard lights and slowly drive to a gas station, police station or other safe and populated area

Demonstrations

Demonstrations may occur. Even peaceful demonstrations can turn violent at any time. They can also lead to disruptions to traffic and public transportation.

• Avoid areas where demonstrations and large gatherings are taking place
• Follow the instructions of local authorities
• Monitor local media for information on ongoing demonstrations

Mass gatherings (large-scale events)

Credit card and ATM fraud occurs, including debit card cloning. Be cautious when using debit or credit cards:

• pay careful attention when your cards are being handled by others
• use ATMs located in well-lit public areas or inside a bank or business
• avoid using card readers with an irregular or unusual feature
• cover the keypad with one hand when entering your PIN
• check for any unauthorized transactions on your account statements

Overseas fraud

There is a threat of terrorism. Terrorist attacks could occur at any time.

Targets could include:

• government buildings, including schools
• places of worship
• airports and other transportation hubs and networks
• public areas such as tourist attractions, restaurants, bars, coffee shops, shopping centres, markets, and hotels 

Always be aware of your surroundings when in public places.

The U.S. Department of Homeland Security (DHS) maintains a public alert system on terrorism to communicate information about terrorist threats.

National Terrorism Advisory System  – U.S. Department of Homeland Security

Hiking and mountaineering

If you intend on hiking, backpacking or skiing:

• never practise these activities alone and always hire an experienced guide from a reputable company
• buy travel insurance that includes helicopter rescue and medical evacuation
• obtain detailed information on hiking routes or ski slopes before setting out and do not venture off marked trails or slopes
• ensure that your physical condition is good enough to meet the challenges of your activity
• ensure that you are properly equipped and well informed about weather and other conditions that may pose a hazard
• inform a family member or friend of your itinerary, including when you expect to be back to camp
• know the symptoms of acute altitude sickness, which can be fatal

We do not make assessments on the compliance of foreign domestic airlines with international safety standards.

Information about foreign domestic airlines

Every country or territory decides who can enter or exit through its borders. The Government of Canada cannot intervene on your behalf if you do not meet your destination’s entry or exit requirements.

We have obtained the information on this page from the US authorities. It can, however, change at any time.

Verify this information with the  Foreign Representatives in Canada .

You must provide proof of your Canadian citizenship upon entry to the U.S. There are several documents that can satisfy this requirement.

Travel by air

Canadian citizens travelling by air to the United States must present one of the following documents:

• a passport, which must be valid for the duration of their stay
• a valid NEXUS card, used at self-serve kiosks at designated airports

This requirement applies to all Canadian citizens, including children, travelling by air to or even just transiting through the United States.

Useful links

• Canadian passports
• Mobile Passport Control app – U.S. Customs and Border Protection

Travel by land or water

As per the Western Hemisphere Travel Initiative (WHTI), Canadian citizens aged 16 years and older must present one of the following documents when entering the United States by land or water:

• a valid passport
• a Trusted Traveler Program card
• an enhanced driver’s licence (EDL) or enhanced identification card (EIC) from a province or territory where a U.S. approved EDL/EIC program has been implemented
• a Secure Certificate of Indian Status

The WHTI-compliant document you choose to use must be valid for the duration of your stay.

Canadian citizens aged 15 years and under entering the United States by land or water require one of the following documents:

• an original or a copy of a birth certificate
• an original Canadian citizenship certificate
• Western Hemisphere Travel Initiative (WHTI ) – U.S. Customs and Border Protection
• Trusted Traveler Programs  – U.S. Customs and Border Protection
• Enhanced Driver’s Licenses: What Are They?  – U.S. Department of Homeland Security
• Apply for a Secure Certificate of Indian Status  – Indigenous Services Canada

Other travel documents

Different entry rules may apply when travelling with a temporary passport or an emergency travel document. Before you leave, check with the closest diplomatic mission for your destination.

• Foreign representatives in Canada

Additional information at borders

Customs officials may ask you to provide your address while in the United States (including Puerto Rico). Customs Border Protection (CBP) officers may also ask for:

• evidence of residential, employment or educational ties to Canada
• proof that the trip is for a legitimate purpose and is of a reasonable length
• proof of sufficient funds to cover your stay     

Dual citizens

Although U.S. authorities don’t formally require dual nationals to carry both a U.S. and a Canadian passport, carrying both documents as proof of citizenship may facilitate your entry into the United States and your return to Canada.

• Travelling as a dual citizen
• Dual Nationality  – U.S. Department of State, Bureau of Consular Affairs

Canadian visitors can usually stay in the United States for 6 months without a visa. You must declare your intended duration of stay upon entry into the United States.

In most circumstances, Canadian citizens don’t require visitor, business, transit or other visas to enter the United States from Canada but there are some exceptions.

Canadians Requiring Visas  – U.S. Embassy & Consulates in Canada

Canadian permanent residents

Canadian permanent residents may need a non-immigrant visa to enter the United States.

You must obtain this visa from the U.S. authorities before entering the country. You must also have a valid passport from your country of citizenship.

Cross U.S. Borders – U.S. Customs and Border Protection

Visa Waiver Program

If you are a citizen of a country that is part of the visa waiver program (VWP), you don’t need a visa to enter the U.S. for stays up to 90 days. Instead, you must obtain pre-travel authorization via the Electronic System for Travel Authorization (ESTA) prior your departure.

• Visa Waiver Program  – U.S. Customs and Border Protection
• Countries participating in the Visa Waiver Program  – U.S. Customs and Border Protection
• Electronic System for Travel Authorization (ESTA)  – U.S. Department of Homeland Security

You must also carry proof of Permanent Resident Status in Canada upon re-entry into Canada.

U.S. permanent residents

Canadians who are permanent residents of the United States must present a valid U.S. permanent resident card upon entry.

International travel as a U.S. Permanent Resident  – U.S. Citizenship and Immigration Services

First Nations and Native Americans born in Canada

Members of Canada’s First Nations and Native Americans born in Canada may freely enter the United States for the purposes of employment, study, retirement, investing, or immigration.

• Entry and exit for First Nations and Native Americans  – U.S. Embassy & Consulates in Canada
• Green Card for an American Indian Born in Canada – U.S. Citizenship and Immigration Services

Working in the United States

Most Canadian business travellers may apply for admission at a U.S. port of entry without first obtaining a non-immigrant visa. However, travellers entering the United States in certain business-related categories are required to present specific documents to establish eligibility for admission.

If you plan to work in the United States, contact the nearest U.S. embassy or consulate for specific requirements.

• Foreign Representatives in Canada

Studying in the United States

Canadian citizens don’t need visas to study or participate in a student exchange program in the United States. However, they need to be registered with SEVIS, a U.S. student tracking system. Students must present their registration form to CBP officers each time they enter the United States.

• SEVIS – U.S. Department of Homeland Security
• Canadian students  – U.S. Embassy & Consulates in Canada

Length of stay

If you wish to stay longer than 6 months, you must apply for an extension at the nearest U.S. Citizenship and Immigration Services (USCIS) office once you are in the United States and before the expiry of your initial authorized stay. Immigration officers may ask you to demonstrate that you are a temporary visitor in the United States.

The U.S. government strictly enforces immigration regulations. Remaining in the United States beyond your authorized period of stay can result in serious consequences such as detention or deportation.

There is no set period that you must wait to re-enter the United States after the end of your authorized stay. However, if a CBP officer suspects you are spending more time in the United States than in Canada, it will be up to you to prove to the officer that you are a temporary visitor, not a U.S. resident.

Extend your stay  –  U.S. Citizenship and Immigration Services

Upon entry into the United States, non-U.S. citizens must provide biometrics, such as digital fingerprints and a photograph.

Most Canadian citizens are exempt from this requirement. However, it will apply to Canadian citizens who:

• need a visa or a waiver of ineligibility
• must obtain an I-94 Arrival/Departure Record form to document dates of entry and exit from the country

Random screenings of exempt Canadians have occurred at border crossings and airports. If you feel that your information has been wrongfully collected, you can address the issue directly with the U.S. Department of Homeland Security.

• Biometrics  – U.S. Department of Homeland Security
• Arrival/Departure Forms: I-94 and I-94W – U.S. Customs and Border Protection

Electronic devices

U.S. border agents are entitled to search your electronic devices, such as your phones, computers or tablets, when you are entering the United States. They don’t need to provide a reason when requesting a password to open your device.

If you refuse, they may seize your device. The border agent could also delay your travel or deny entry if you are not a U.S. citizen.

Before crossing the border, put your device in airplane mode to ensure remote files don’t get downloaded accidentally.

Inspection of Electronic Devices  – U.S. Customs and Border Protection

Preclearance

The preclearance service provides clearance for entry into the United States for persons and their luggage at a Canadian preclearance airport before departure instead of on arrival in the United States.

When using U.S. preclearance facilities at a Canadian airport, you must meet U.S. entry requirements. You will be interviewed by a U.S. preclearance officer. They are authorized to inspect your luggage and can refuse you entry into the United States.

It’s an offence under Canada’s Preclearance Act to knowingly make a false or deceptive statement to a preclearance officer.  While you are in a preclearance area, you are subject to Canadian law, including:

• the Canadian Charter of Rights and Freedoms
• the Canadian Bill of Rights
• the Canadian Human Rights Act
• Canada’s Preclearance Act
• Canadian criminal law

You may withdraw your request to enter the United States and leave the preclearance area at any time unless a U.S. preclearance officer suspects on reasonable grounds that you have made a false or deceptive statement or obstructed an officer. The officer may then detain you for violations of Canadian law.

Preclearance Locations  –  U.S. Customs and Border Protection

Criminal Record

If you have a criminal record, no matter the severity or the date of the offence, you may be refused entry to the United States. You may also experience problems when travelling through U.S. airport facilities. A pardon for an offence issued by Canadian authorities is not recognized under U.S. law to enter the United States.

If you are ineligible to enter the United States, you may apply directly to U.S. Customs and Border Protection for a temporary waiver of inadmissibility via the nearest U.S. embassy or consulate. Canadian citizens may also apply at land borders.

U.S. ports of entry are computerized and connected to a centralized database. Information is readily available on criminal convictions in both Canada and the United States. Even though you may have entered the United States without hindrance in the past, you could run into difficulty if your record shows a criminal conviction or a previous denial of entry. Attempting to gain entry without a waiver could result in several weeks of detention and a permanent ban from entering the United States.

• Applying for Waiver  – Person entering into the United States with criminal record or overstay – U.S. Customs and Border Protection

Previous use of cannabis, or any substance prohibited by U.S. federal laws, could mean that you are denied entry to the U.S. If you attempt to enter the U.S. for reasons related to the cannabis industry, you may be deemed inadmissible.

• Cannabis and international travel
• Cannabis and the U.S. – U.S. Embassy and Consulates in Canada
• Laws pertaining to cannabis

Boating in U.S. waters

Operators of small pleasure vessels arriving in the United States from a foreign port must report their arrival to U.S. Customs and Border Protection immediately for face-to-face inspection at a designated reporting location.

Some exceptions apply, including under Nexus Marine.

Pleasure Boat Reporting Requirements  – U.S. Customs and Border Protection

You must have a valid Canadian passport to take a cruise from the United States. Some of the countries you visit will not permit entry without a passport. A passport is also important to re-enter the United States at the end of the cruise.

Ship authorities might retain your passport during the cruise, in accordance with their own administrative regulations and to facilitate clearance with U.S. Immigration.

If your passport is kept:

• obtain a receipt
• ensure you recuperate your passport at the end of the cruise
• always keep a photocopy of your passport with you

When examined at a port of entry, cats and dogs must show no signs of diseases communicable to humans. If there is evidence of poor animal health, you may need to get your pet examined by a licensed veterinarian, at your own expense. U.S. authorities may also require a health certificate.

Dogs must be vaccinated against rabies at least 30 days before entry, except for puppies under 3 months of age. Vaccination against rabies is not required for cats.

Other animals are also subject to controls or quarantine requirements.

Bringing Pets and Wildlife into the United States  – U.S. Customs and Border Protection

• Children and travel

Canadian citizens under 19 travelling with a school or other organized group under adult supervision must travel with written consent from their own parent/guardian.

• Children: Traveling into the U.S. as Canadian Citizen  – U.S. Customs and Border Protection
• Consent letter for travel with children
• Travelling with children

Yellow fever

Learn about potential entry requirements related to yellow fever (vaccines section).

Relevant Travel Health Notices

• Global Measles Notice - 13 March, 2024
• Zika virus: Advice for travellers - 31 August, 2023
• COVID-19 and International Travel - 13 March, 2024

This section contains information on possible health risks and restrictions regularly found or ongoing in the destination. Follow this advice to lower your risk of becoming ill while travelling. Not all risks are listed below.

Consult a health care professional or visit a travel health clinic preferably 6 weeks before you travel to get personalized health advice and recommendations.

Routine vaccines

Be sure that your  routine vaccinations , as per your province or territory , are up-to-date before travelling, regardless of your destination.

Some of these vaccinations include measles-mumps-rubella (MMR), diphtheria, tetanus, pertussis, polio, varicella (chickenpox), influenza and others.

Pre-travel vaccines and medications

You may be at risk for preventable diseases while travelling in this destination. Talk to a travel health professional about which medications or vaccines may be right for you, based on your destination and itinerary. 

Yellow fever is a disease caused by a flavivirus from the bite of an infected mosquito.

Travellers get vaccinated either because it is required to enter a country or because it is recommended for their protection.

• There is no risk of yellow fever in this country.

Country Entry Requirement*

• Proof of vaccination is not required to enter this country.

Recommendation

• Vaccination is not recommended.

* It is important to note that country entry requirements may not reflect your risk of yellow fever at your destination. It is recommended that you contact the nearest diplomatic or consular office of the destination(s) you will be visiting to verify any additional entry requirements.

About Yellow Fever

Yellow Fever Vaccination Centres in Canada

Measles is a highly contagious viral disease. It can spread quickly from person to person by direct contact and through droplets in the air.

Anyone who is not protected against measles is at risk of being infected with it when travelling internationally.

Regardless of where you are going, talk to a health care professional before travelling to make sure you are fully protected against measles.

  Hepatitis B is a risk in every destination. It is a viral liver disease that is easily transmitted from one person to another through exposure to blood and body fluids containing the hepatitis B virus.  Travellers who may be exposed to blood or other bodily fluids (e.g., through sexual contact, medical treatment, sharing needles, tattooing, acupuncture or occupational exposure) are at higher risk of getting hepatitis B.

Hepatitis B vaccination is recommended for all travellers. Prevent hepatitis B infection by practicing safe sex, only using new and sterile drug equipment, and only getting tattoos and piercings in settings that follow public health regulations and standards.

 The best way to protect yourself from seasonal influenza (flu) is to get vaccinated every year. Get the flu shot at least 2 weeks before travelling.  

 The flu occurs worldwide. 

•  In the Northern Hemisphere, the flu season usually runs from November to   April.
•  In the Southern Hemisphere, the flu season usually runs between April and   October.
•  In the tropics, there is flu activity year round. 

The flu vaccine available in one hemisphere may only offer partial protection against the flu in the other hemisphere.

The flu virus spreads from person to person when they cough or sneeze or by touching objects and surfaces that have been contaminated with the virus. Clean your hands often and wear a mask if you have a fever or respiratory symptoms.

Coronavirus disease (COVID-19) is an infectious viral disease. It can spread from person to person by direct contact and through droplets in the air.

It is recommended that all eligible travellers complete a COVID-19 vaccine series along with any additional recommended doses in Canada before travelling. Evidence shows that vaccines are very effective at preventing severe illness, hospitalization and death from COVID-19. While vaccination provides better protection against serious illness, you may still be at risk of infection from the virus that causes COVID-19. Anyone who has not completed a vaccine series is at increased risk of being infected with the virus that causes COVID-19 and is at greater risk for severe disease when travelling internationally.

Before travelling, verify your destination’s COVID-19 vaccination entry/exit requirements. Regardless of where you are going, talk to a health care professional before travelling to make sure you are adequately protected against COVID-19.

In this destination, rabies  may be present in some wildlife species, including bats. Rabies is a deadly disease that spreads to humans primarily through bites or scratches from an infected animal. 

If you are bitten or scratched by an animal while travelling, immediately wash the wound with soap and clean water and see a health care professional. 

Before travel, discuss rabies vaccination with a health care professional. It may be recommended for travellers who will be working directly with wildlife. 

Polio (poliomyelitis) is an infectious disease that can be prevented by vaccination. It is caused by poliovirus type 1, 2 or 3. Circulating vaccine-derived poliovirus 2 (cVDPV2) is present in this country. Polio is spread from person to person and through contaminated food and water. Infection with the polio virus can cause paralysis and death in individuals of any age who are not immune.

Recommendations:

• Be sure that your polio vaccinations are up to date before travelling. Polio is part of the routine vaccine schedule for children in Canada.
• One booster dose of the polio vaccine is recommended as an adult .

Safe food and water precautions

Many illnesses can be caused by eating food or drinking beverages contaminated by bacteria, parasites, toxins, or viruses, or by swimming or bathing in contaminated water.

• Learn more about food and water precautions to take to avoid getting sick by visiting our eat and drink safely abroad page. Remember: Boil it, cook it, peel it, or leave it!
• Avoid getting water into your eyes, mouth or nose when swimming or participating in activities in freshwater (streams, canals, lakes), particularly after flooding or heavy rain. Water may look clean but could still be polluted or contaminated.
• Avoid inhaling or swallowing water while bathing, showering, or swimming in pools or hot tubs. 

Insect bite prevention

Many diseases are spread by the bites of infected insects such as mosquitoes, ticks, fleas or flies. When travelling to areas where infected insects may be present:

• Use insect repellent (bug spray) on exposed skin
• Cover up with light-coloured, loose clothes made of tightly woven materials such as nylon or polyester
• Minimize exposure to insects
• Use mosquito netting when sleeping outdoors or in buildings that are not fully enclosed

To learn more about how you can reduce your risk of infection and disease caused by bites, both at home and abroad, visit our insect bite prevention page.

Find out what types of insects are present where you’re travelling, when they’re most active, and the symptoms of the diseases they spread.

Zika virus may be a risk in some areas of the United States. 

Zika virus is primarily spread through the bite of an infected mosquito. It can also be sexually transmitted. Zika virus can cause serious birth defects.

Visit the Centers for Disease Control and Prevention’s webpage Areas at Risk for Zika  for the most up-to-date information on Zika risk in the United States.

During your trip to a Zika risk area:

• Prevent mosquito bites at all times.
• Use condoms correctly or avoid sexual contact, particularly if you are pregnant.

If you are pregnant or planning a pregnancy, you should discuss the potential risks of travelling to areas where Zika is a risk with your health care provider. You may choose to avoid or postpone travel to these areas.

For more information, see Zika virus: Pregnant or planning a pregnancy .

• In this country, risk of  dengue  is sporadic. It is a viral disease spread to humans by mosquito bites.
• Dengue can cause flu-like symptoms. In some cases, it can lead to severe dengue, which can be fatal.
• Visit the Centers for Disease Control and Preventions webpage on Dengue in the U.S. States and Territories for the most up-to-date information on dengue outbreaks in the United States
• Mosquitoes carrying dengue typically bite during the daytime, particularly around sunrise and sunset.
• Protect yourself from mosquito bites . There is no vaccine or medication that protects against dengue fever.

Animal precautions

Some infections, such as rabies and influenza, can be shared between humans and animals. Certain types of activities may increase your chance of contact with animals, such as travelling in rural or forested areas, camping, hiking, and visiting wet markets (places where live animals are slaughtered and sold) or caves.

Travellers are cautioned to avoid contact with animals, including dogs, livestock (pigs, cows), monkeys, snakes, rodents, birds, and bats, and to avoid eating undercooked wild game.

Closely supervise children, as they are more likely to come in contact with animals.

Human cases of avian influenza have been reported in this destination. Avian influenza   is a viral infection that can spread quickly and easily among birds and in rare cases it can infect mammals, including people. The risk is low for most travellers.

Avoid contact with birds, including wild, farm, and backyard birds (alive or dead) and surfaces that may have bird droppings on them. Ensure all poultry dishes, including eggs and wild game, are properly cooked.

Travellers with a higher risk of exposure include those: 

• visiting live bird/animal markets or poultry farms
• working with poultry (such as chickens, turkeys, domestic ducks)
• hunting, de-feathering, field dressing and butchering wild birds and wild mammals
• working with wild birds for activities such as research, conservation, or rehabilitation
• working with wild mammals, especially those that eat wild birds (e.g., foxes)

All eligible people are encouraged to get the seasonal influenza shot, which will protect them against human influenza viruses. While the seasonal influenza shot does not prevent infection with avian influenza, it can reduce the chance of getting sick with human and avian influenza viruses at the same time.

Person-to-person infections

Stay home if you’re sick and practise proper cough and sneeze etiquette , which includes coughing or sneezing into a tissue or the bend of your arm, not your hand. Reduce your risk of colds, the flu and other illnesses by:

•   washing your hands often
• avoiding or limiting the amount of time spent in closed spaces, crowded places, or at large-scale events (concerts, sporting events, rallies)
• avoiding close physical contact with people who may be showing symptoms of illness 

Sexually transmitted infections (STIs) , HIV , and mpox are spread through blood and bodily fluids; use condoms, practise safe sex, and limit your number of sexual partners. Check with your local public health authority pre-travel to determine your eligibility for mpox vaccine.  

Medical services and facilities

Health care is excellent. Service is available throughout the country. However, treatment costs are expensive.

All hospitals must accept and treat emergencies, regardless of the person’s ability to pay. Clients will, however, be charged for all services rendered. Foreign visitors without travel health insurance will have to pay out of pocket for their medical treatment.

Make sure you get travel insurance that includes coverage for medical evacuation and hospital stays.

Travel health and safety

There are restrictions and prohibitions on the import of certain prescription drugs into the United States.

Some medication that can be purchased over-the-counter in Canada is restricted to prescription-only status in the United States.

• Bring sufficient quantities of your medication
• Ensure to have a physician’s note explaining your medical condition, if applicable

Keep in Mind...

The decision to travel is the sole responsibility of the traveller. The traveller is also responsible for his or her own personal safety.

Be prepared. Do not expect medical services to be the same as in Canada. Pack a   travel health kit , especially if you will be travelling away from major city centres.

You must abide by local laws.

Learn about what you should do and how we can help if you are arrested or detained abroad .

Laws vary greatly from state to state. Consult the website of the state you wish to visit prior to arrival.

Penalties and transfer of offenders

A serious violation of the law may lead to a jail sentence or, in some states, a death sentence. Canadian citizenship confers no immunity, special protection or rights to preferential treatment.

If a jail sentence is imposed, it will be served in a U.S. prison, unless a request for a transfer to a Canadian prison is approved by the United States and Canada. Both countries have signed a treaty that permits a Canadian imprisoned in the United States to request a transfer to complete the sentence in a Canadian prison.

Penalties for possession, use or trafficking of illegal drugs are severe. Convicted offenders can expect lengthy jail sentences and heavy fines.

Drugs, alcohol and travel

Although the possession of cannabis is legal in some U.S. states, it remains illegal under U.S. federal laws in any form and quantity, making it illegal to bring across the Canada-U.S. border.

Don’t attempt to cross the Canada-U.S. border with any amount of cannabis in any form, even if you are traveling to a U.S. state that has legalized possession of cannabis. If you do so, you can expect legal prosecution and fines, and possibly jail time.

• Entry/exit requirements pertaining to cannabis

Prescription medication

Personal medication may be subject to U.S. drug importation laws and regulations.

In general, personal importation of a 90-day supply of medication is allowed. U.S. Customs and Border Protection has absolute discretion to allow or not your Canadian-purchased medication into the United States.

When taking any prescription medication to the United States, it’s important to:

• take only the quantity that you would normally take for the number of days you will be in the United States, plus an additional week’s worth
• pack medicines in their original packaging with the dispensary label intact that shows your name and other pertinent information such as the drug’s name, dosage and DIN (drug identification number)
• keep a duplicate of your original prescription, listing both the generic and trade names of the drug
• have a physician’s note explaining your condition and the reason for you to be legitimately carrying syringes, if applicable

Prohibited and restricted items  – U.S. Customs and Border Protection

2SLGBTQI+ travellers 

Some states have enacted laws and policies that may affect 2SLGBTQI+ persons. Check relevant state and local laws.

Travel and your sexual orientation, gender identity, gender expression and sex characteristics

Dual citizenship

Dual citizenship is legally recognized in the United States .

If you are a Canadian citizen, but also a citizen of the United States , our ability to offer you consular services may be limited while you're there. You may also be subject to different entry/exit requirements .

• General information for travellers with dual citizenship

International Child Abduction

The Hague Convention on the Civil Aspects of International Child Abduction is an international treaty. It can help parents with the return of children who have been removed to or retained in certain countries in violation of custody rights. The convention applies between Canada and the United States.

If your child was wrongfully taken to, or is being held in the United States, and if the applicable conditions are met, you may apply for the return of your child to the American court.

If you are in this situation:

• act as quickly as you can
• contact the Central Authority for your province or territory of residence for information on starting an application under The Hague Convention
• consult a lawyer in Canada and in the United States to explore all the legal options for the return of your child
• report the situation to the nearest Canadian government office abroad or to the Vulnerable Children's Consular Unit at Global Affairs Canada by calling the Emergency Watch and Response Centre

If your child was removed from a country other than Canada, consult a lawyer to determine if The Hague Convention applies.

Be aware that Canadian consular officials cannot interfere in private legal matters or in another country's judicial affairs.

• List of Canadian Central Authorities for the Hague Convention
• International Child Abductions: A guide for affected parents
• The Hague Convention – Hague Conference on Private International Law
• Canadian embassies and consulates by destination
• Request emergency assistance

Expedited removal

U.S. Customs and Border Protection can bar non-citizens from the United States for five years if, in their judgment, the individuals presented false documentation or misrepresented themselves. Lying to a customs official is a serious offence.

There is no formal appeal process under expedited removal. However, if you believe the law has been misapplied in your case, you can request a supervisory review by writing to the U.S. Citizenship and Immigration Services district director responsible for the port of entry where the decision was made.

Find a USCIS office  – U.S. Citizenship and Immigration Services

Imports and exports

Contact the specific U.S. Customs and Border Protection office at the Canada/U.S. border crossing you are planning to use before starting your trip for the latest information on allowances and restrictions on bringing items into the United States. These change frequently.

Declare all items at your point of entry.

Contact information for USCBP  – U.S. Customs and Border Protection

Travel to Cuba from the United States

Existing U.S. sanctions restrict travel between the United States and Cuba. Tourists may not travel between the two countries. However, you may go to Cuba from the United States on other types of travel, if you meet certain requirements.

Cuba sanctions  – U.S. Department of the Treasury

You can drive in the United States if you have a valid Canadian driver’s license.

Traffic laws can vary from state to state.

Automobile insurance

Many states have mandatory automobile insurance requirements, and many require motorists to carry appropriate proof of insurance. Each state’s motor vehicles department can give you more specific information.

If you are in the United States and wish to drive to Mexico in your personal vehicle, you may need to purchase liability insurance and additional auto insurance.

• Foreign Nationals Driving in the U.S.  – U.S. government
• States’ motor vehicle department  – U.S. government
• Canadian Automobile Association
• American Automobile Association
• Road safety risks when travelling by land to Mexico
• Travel advice for Mexico

Hitchhiking

Never cross the border with a hitchhiker or as a hitchhiker. Though you may not be carrying anything illegal, the hitchhiker or driver might be, and you could be implicated.

Be equally careful about who and what you carry in your vehicle. As the driver, you could be held responsible for the misdeeds and belongings of your passengers, even if you were unaware of the problem.

The currency in the United States is the U.S. dollar (USD).

Canadian currency and personal cheques from Canadian banks are not widely accepted. Most banking transactions require a U.S. bank account.

There’s no limit to the amount of money that you may legally take into or out of the United States. However, you must declare to U.S. Customs and Border Protection:

• if you carry more than US$10,000 (in cash, cheque, money order,      travellers’ cheque or any other convertible asset) into or out of the      United States
• if you will receive more than US$10,000 while in the United States

Failure to comply can result in civil and criminal penalties, including seizure of the currency or monetary instruments.

Natural disasters can occur at any time.

Plan Ahead for Disasters  – U.S. Department of Homeland Security

Hurricanes usually occur from:

• May to November in the eastern Pacific Ocean, including Hawaii and Guam
• June to November in the Atlantic Ocean, the Caribbean Sea and the Gulf of Mexico

These severe storms can put you at risk and hamper the provision of essential services.

If you decide to travel to these regions during the hurricane season:

• know that you expose yourself to serious safety risks
• be prepared to change your travel plans on short notice, including cutting short or cancelling your trip
• stay informed of the latest regional weather forecasts
• carry emergency contact information for your airline or tour operator
• follow the advice and instructions of local authorities
• Tornadoes, cyclones, hurricanes, typhoons and monsoons
• Large-scale emergencies abroad
• Latest advisories  – U.S. National Hurricane Center
• US National Weather Service  

Seasonal flooding can hamper overland travel and reduce the provision of essential services. Roads may become impassable and bridges damaged.

• Stay away from flooded areas
• Follow the advice of local authorities
• Monitor local news to stay up-to-date on the current situation

Earthquakes

Earthquakes pose a risk in the following states:

• Washington State

If you’re in an area prone to earthquakes, familiarize yourself with emergency procedures.

• Earthquake - Get prepared
• Earthquakes  – Federal Emergency Management

Heat and humidity

Humidity and heat may be most severe during the hot season, from June to September, particularly in the South and South-West of the country.

Know the symptoms of dehydration and heatstroke, which can both be fatal.

• Sun and heat safety tips for travellers – Government of Canada
• Heat & Health Tracker – Centers for Disease Control and Prevention

Bush and forest fires

Bush and forest fires are common and a risk across much of the United States, particularly during the summer months. 

Wildfires can occur year-round but they are most common during periods of low rainfall and high temperatures.

The air quality in areas near active fires may deteriorate due to heavy smoke. In case of a major fire:

• stay away from the affected area, particularly if you suffer from respiratory ailments
• always follow the instructions of local emergency services personnel, including any evacuation order
• monitor local media for up-to-date information on the situation
• Forest fire information - National Interagency Fire Centre 
• National Wildfire Risk Index – Federal Emergency Management Agency
• Latest wildfire information  - United States National Wildfire Coordinating Group
• Map of wildfires  – Fire weather & Avalanche Center
• California forest fires   – California Department of Forestry and Fire Protection

Tornadoes pose a risk in states east of the Rocky Mountains, particularly in:

• Mississippi

U.S. National Weather Service

There are several active volcanoes in the United States.

In the event of a volcanic eruption, ash could lead to air travel disruptions. The air quality may deteriorate and affect you, especially if you suffer from respiratory ailments.

• Monitor local media for the latest updates
• Follow the advice of local authorities, including evacuation order
• Be prepared to modify your travel arrangements or even evacuate the area on short notice
• Volcanic eruptions  - U.S. National Park Service
• Vog  – Government of Hawaii

Tsunamis 

The state of Hawaii is prone to tsunamis. A tsunami can occur within minutes of a nearby earthquake. However, the risk of tsunami can remain for several hours following the first tremor.

If you’re staying on the coast, familiarize yourself with the region’s evacuation plans in the event of a tsunami warning.

Tsunami Evacuation Zones  – Government of Hawaii

Local services

Dial 911 for emergency assistance.

Consular assistance

Delaware, District of Columbia, Maryland, Virginia and West Virginia.

Alabama, Georgia, Mississippi, North Carolina, South Carolina, Tennessee.

Illinois, Indiana (Jasper, Lake, Laporte, Newton, and Porter counties), Kansas City, Kansas, Missouri, Wisconsin.

Colorado, Kansas, Montana, Utah, Wyoming.

Indiana (excluding Jasper, Lake, LaPorte, Newton and Porter counties), Kentucky, Michigan, Ohio.

Arizona, Nevada, Southern California

Florida, Puerto Rico, US Virgin Islands

Bermuda, Connecticut, New Jersey, New York State and Pennsylvania.

Northern California, Hawaii.

Alaska, Idaho, Oregon, Washington.

For emergency consular assistance, call the Embassy of Canada to the United States, in Washington, and follow the instructions. At any time, you may also contact the Emergency Watch and Response Centre in Ottawa.

You may call the Emergency Watch and Response Centre in Ottawa toll-free at 1-888-949-9993.

The decision to travel is your choice and you are responsible for your personal safety abroad. We take the safety and security of Canadians abroad very seriously and provide credible and timely information in our Travel Advice to enable you to make well-informed decisions regarding your travel abroad.

The content on this page is provided for information only. While we make every effort to give you correct information, it is provided on an "as is" basis without warranty of any kind, expressed or implied. The Government of Canada does not assume responsibility and will not be liable for any damages in connection to the information provided.

If you need consular assistance while abroad, we will make every effort to help you. However, there may be constraints that will limit the ability of the Government of Canada to provide services.

Learn more about consular services .

Risk Levels

  take normal security precautions.

Take similar precautions to those you would take in Canada.

  Exercise a high degree of caution

There are certain safety and security concerns or the situation could change quickly. Be very cautious at all times, monitor local media and follow the instructions of local authorities.

IMPORTANT: The two levels below are official Government of Canada Travel Advisories and are issued when the safety and security of Canadians travelling or living in the country or region may be at risk.

  Avoid non-essential travel

Your safety and security could be at risk. You should think about your need to travel to this country, territory or region based on family or business requirements, knowledge of or familiarity with the region, and other factors. If you are already there, think about whether you really need to be there. If you do not need to be there, you should think about leaving.

  Avoid all travel

You should not travel to this country, territory or region. Your personal safety and security are at great risk. If you are already there, you should think about leaving if it is safe to do so.

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The Federal Travel Regulation summarizes the travel and relocation policy for all federal civilian employees and others authorized to travel at the government’s expense. Federal employees and agencies may use the FTR as a reference to ensure official travel and relocation is conducted in a responsible and cost effective manner.

Download the FTR (41 CFR) [PDF]

Last annual edition updated July 1, 2021. Prior years may be found at Code of Federal Regulations (Annual Edition) . Contents may be out of date. Refer to eCFR.gov for the most up-to-date regulation information.

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Per diem look-up, 1 choose a location.

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Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

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DFW Airport would have led the country in refunds under new DOT rule, study says

A irlines will now provide automatic refunds to travelers if their flights are canceled or changed under new U.S. Department of Transportation rules announced earlier this year.

Those rules could have refunded $267,420,912 to passengers flying at DFW International Airport, according to a new study from Austin-based Upgraded Points.

The study, which used 2023 data from the U.S. Bureau of Transportation Statistics, reported that 9,915 flights, or 3.4% of the flights flown would have qualified for refunds to passengers. The third-busiest airport in the world for passenger traffic, DFW would have issued the most refunds, according to the study.

Dallas Love Field passengers could have been refunded $36,133,797 in 2023, had the new rules been implemented then, Upgraded Points’ study reported. That included 1,713 flights impacted by a significant delay or cancelation in 2023.

“Passengers deserve to get their money back when an airline owes them — without headaches or haggling,” said U.S. Transportation Secretary Pete Buttigieg in a release from April .

Of the major airlines, United Airlines would have refunded disrupted passengers the most last year, with $1.3 billion. American Airlines , based in Fort Worth, would have refunded $1.2 billion to passengers in 2023, followed by Delta Air Lines with just over $1 billion owed to disrupted passengers.

Dallas-based Southwest Airlines would have owed $497 million to passengers in 2023, coming out of its 2022 winter meltdown which cost the airline more than $1.1 billion and a settlement with the Department of Transportation.

Around the same time as the Department of Transportation released its industry-wide rules, Southwest was given unique rules. For any flights that are delayed three or more hours after the scheduled arrival time or canceled at the fault of Southwest, the airline must compensate the passenger with a transferrable voucher worth at least $75. Interested flyers can fill out a form on Southwest.com/delayform to request the voucher. The requests must be submitted within one year from the date of the delay or cancelation.

Airlines for America, the lobbying group that represents all North American airlines, said carriers are working to ensure compliance with the new Department of Transportation rules. The 11 largest U.S. passenger airlines issued $43 billion in customer refunds, about $900 million per month, between Jan. 2020 and Dec. 2023, according to Airlines for America, and other forms of compensation.

Under the rules applicable to all airlines, passengers will be entitled to refunds if: departure or arrival times move by more than three hours domestically or six hours for international flights; passengers are being downgraded to a lower class than originally purchased; a change of departure or arrival airport; an increase in the number of connections or changes to connecting airports or planes flown if they are less accommodating for people with disabilities.

©2024 The Dallas Morning News. Visit dallasnews.com. Distributed by Tribune Content Agency, LLC.

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Fourth of July travel period kicks off at SEA

SEATTLE - The Transportation Security Administration (TSA) is prepared for high passenger volumes during the Fourth of July travel period at airports nationwide including Seattle-Tacoma International Airport (SEA). With single day records being set recently for the number of passenger screened at airports nationwide, TSA is advising air travelers to arrive at the airport early and prepared for every step of the travel process. 

TSA nationally expects to screen more than 28 million people between Friday, June 28 through Monday, July 8. This is a 5.4% increase over 2023 Independence Day holiday travel volumes. Locally, TSA projects it will screen more than 725,000 people at SEA during the same 11-day period.

TSA anticipates the peak travel day will be Sunday, July 7, when the agency expects to screen more than 3 million individuals at 434 airports. Locally, TSA at SEA expects to screen nearly 74,000 people today, making it perhaps the busiest day of the Fourth of July holiday travel period and potentially the busiest day ever at for TSA locally. TSA staffs to meet its wait time standards, which are 10 minutes and under in TSA PreCheck® lanes and 30 minutes and under in standard screening lanes.

High travel volumes and busy security checkpoints have become the norm lately. Twelve of the agencies Top 15 busiest travel days nationally have occurred since mid-May.

At SEA, TSA had its second and third busiest days ever in the past week. On Sunday, June 23, 2024, TSA at SEA screened more than 72,900 people, which ranks second overall; on Friday, June 21, 2024, TSA at SEA had its third busiest day ever when more than 72,700 people were screened.

The busiest times at the SEA checkpoints daily are 5 a.m. to noon and 3 p.m. to 5 p.m. The single busiest hour for TSA at SEA is 9 a.m., which is the time when those departing on the late morning flights are coming through the security checkpoint.

The busiest days of the week at SEA during the summer months are Thursdays through Mondays. Regardless of your flight departure time or day of the week, this summer all travelers - no matter at what airport - will need to arrive early and prepared for every step of the air travel experience.

“We have been anticipating the arrival of the Fourth of July travel period and planning our security operations to ensure that we are prepared for the surge in travelers who will be coming to the airport. TSA officers will be on the job to ensure travelers have a smooth trip through SEA,” said TSA Federal Security Director for Washington Greg Hawko. “We are asking travelers to be good partners with TSA and ensure that they are prepared for the screening process. Please don’t bring prohibited items in your carry-on luggage and allow plenty of time for every step of the travel process. We look forward to making good on our plans to deliver top notch security in the most efficient manner.”

Final advice from TSA Here are some tips to help all travelers have a smooth trip through the security checkpoint at any airport:

Arrive at the airport early and prepared. Allow ample time to park, navigate to the terminal, check luggage and proceed through the TSA security screening checkpoint. Keep in mind that most flights board 30 - 45 minutes prior to the scheduled departure time. Be prepared for any scenario. In the security checkpoint, have your photo identification and boarding pass ready. This will keep you from slowing down the screening process for you and everyone behind you. Listen to directions provided by TSA officers. The advisements are specific to the type of screening you will experience. The information given will make your screening experience quicker and smoother. Pack smart. Always start with an empty bag to ensure you don’t inadvertently bring prohibited items to the security checkpoint. Place electronics larger than a cell phone and travel size liquids at the top of your carry-on so they can be easily accessed if you are required to remove them. Also, be sure that all liquids are 3.4 ounces (100 ml) or less if transporting them through the security checkpoint. Get assistance prior to traveling . Ensure that carry-ons do not contain prohibited items since they slow down the security screening process. To determine whether an item is allowed or prohibited in carry-on luggage, download the MyTSA app and use the “What Can I Bring?” feature. Another option is to snap a picture of an item and send it to @AskTSA on Twitter or Facebook Messenger for real-time assistance. Travelers can also send a question by texting “Travel” to AskTSA (275-872). ###

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10 Rules Dallas Cowboys Cheerleaders Have to Follow (Even Before They Make the Team!)

A list of rules have been in place for the Dallas Cowboys cheerleaders since the 1970s — here are some of the ones they still abide by today

Kevin Sabitus/Getty

There are many rules to follow if you want to be a Dallas Cowboys cheerleader .

“ America’s Sweethearts ” have had strict rules since as early as 1972. Originally enforced by choreographer Texie Waterman, who once told a reporter that Dallas Cowboys Cheerleaders (DCC) looked for “an all-American, sexy girl,” they later became the domain of director Suzanne Mitchell, who added more rules during her tenure with the Cowboys from 1976 to 1989.

Early on, cheerleaders took part in intense conditioning and diet regimes and participated in four or five rehearsals per week. They were not allowed to attend parties or wear jewelry with their costumes, and they didn’t travel with the teams except to the playoffs and Super Bowl, per The New York Times .

By the 1990s , the rule book was hundreds of pages long, with lines as specific as which fork to use at dinner and directives to not speak about boyfriends in front of fans, according to Texas Monthly ’s podcast America’s Girls .

The DCC’s current director is Kelli Finglass, and many of these decades-long rules have stayed the same under her tenure, as fans witnessed in the popular CMT reality TV show Dallas Cowboys Cheerleaders: Making the Team .

Today there are still strict practice, game day, and event schedules to follow, some of which feature in Netflix's 2024 documentary series America's Sweethearts: Dallas Cowboys Cheerleaders . Still, joining the team is a coveted dream for many.

“It was an instant sisterhood,” Toni Washington, a former cheerleader and Cowboys tour secretary in the 1980s, told The New York Times in 2018.

Finglass told PEOPLE in 2024 that the rules may be strict but she stands by them. " I don't make excuses for our standards ," she said. "It is a highly visible organization with very elite dancers and the uniform is amazing and beautiful and custom-tailored to each individual figure ... I'm not making any excuses."

Here’s everything to know about the rules Dallas Cowboys cheerleaders need to follow.

There are rules to follow before even making the team

Courtesy of Netflix

In order to try out, all hopefuls must be at least 18 years old by the time preliminary auditions begin but there is no stated age limit . Non-mandatory audition prep classes are taught by current and former cheerleaders and are said to help hopefuls come audition time.

In order to apply, dancers must submit a headshot, full-length photo, 20-second intro video and dance video. During auditions, judges focus on dance technique, high kicks, splits, showmanship, personal appearance, energy, enthusiasm, poise, figure and personality, per the DCC's website .

All cheerleaders must be flexible and able to perform the splits by the start of the season. There’s also a written test that evaluates dancers’ knowledge of the Cowboys and football in general.

In 1978, a New York Times reporter wrote that the Cowboys cheerleader tryouts he observed were “as tense as that at an open casting call for Broadway production.” He wrote that the women auditioning needed to be able to dance well, as the sideline routines were highly choreographed, and “a large measure of bubbly or charm” was a must for off-season television appearances and public ceremonies.

Cheerleaders must attend all rehearsals

Before the NFL season begins, there are two to five mandatory rehearsals, followed by a set schedule once the season starts. Rehearsals are in the evenings, with extra weekend rehearsals for the Show Group, an elite group of 12 cheerleaders, and Rookies.

The DCC website states in all caps: “CANDIDATES WHO DO NOT FEEL THEY CAN ATTEND ALL REHEARSALS SHOULD NOT CONTEMPLATE BEING A DALLAS COWBOYS CHEERLEADER.”

Contracts with the DCC are one year and include participation in rehearsals, travel, cheer and dance camps for children and media interviews. In other words, as the Dallas Cowboys website states, “Total commitment is required!!!!”

Strict attendance rules have been part of the DCC since its early days. According to America's Girls , Waterman’s original rules stated that cheerleaders couldn’t miss rehearsals and years later, Mitchell added more rules that included “no showing up at rehearsal without your hair and makeup done” and “no wedding rings on game day.”

At the bottom of a rules list from the ‘90s, read on the podcast, was the line, “There will be many other unwritten rules given during the course of the year.”

Cheerleaders must maintain a certain body shape

On an episode of America’s Girls dedicated to the DCC’s rules, host Sarah Hepola read from a 30-year-old “Dallas Cowboys Cheerleaders Basic Rules and Regulations” guide, which stated that cheerleaders couldn’t gain weight.

According to many former cheerleaders she spoke to, the weight mandate was the loudest of all. The DCC website now states that there are no weight requirements, but they expect that cheerleaders “look well-proportioned in dancewear.”

Fans of Dallas Cowboys Cheerleaders: Making the Team saw these dynamics when some hopefuls got chided about specific body parts. Over the decades, there were allegedly standard weigh-ins, and according to The New York Times , Mitchell would sometimes “circle cheerleaders’ body parts in photos to show where they needed to trim down.”

“Your shorts were custom-fitted to you, and they’d always say, ‘We’ll take it up, but we won’t let it out,’ ” Washington told The New York Times in 2018. “It was like a finishing school.”

Though there was allegedly an infamous “Weight List” with the weight girls had to adhere to and problem areas that needed fixing in order for cheerleaders to be allowed to perform, in recent years, regular weigh-ins were dismantled.

In one episode of the 2024 Netflix series, a cheerleading hopeful is turned away for being too short while Finglass and other cheerleaders discuss the modern rule book.

"You don't get a new uniform. Once you're fitted for that uniform, that size is the size that you get. You don't get to go up. If you go up, they're like, 'Why does this not fit you?' " a veteran cheerleader said.

Cheerleaders' hair must be worn down

Matthew Pearce/Icon Sportswire/Getty

Even during rehearsals, hair must be flowing . “Now it's about the girls being as glamorous as they can ," Finglass told PEOPLE in 2016. "They all wear their hair down — even in rehearsal."

In 2016, a third-year vet named Melissa told PEOPLE that most cheerleaders are used to having their hair pulled back, making dancing a little different for a DCC. “We not only have our hair styled and down the entire game, but our dances almost always have some form of ‘hairography,’ " she said.

Cowboys cheerleader choreographer Judy Trammell told PEOPLE that the movement of the hair is more important than the length.

Whether short or long, hairstyles should be “current” and never hide one’s face. The girls must maintain the look they established with DCC officials, which is how they appear in their publicity photos. All upkeep takes place year-round at the DCC’s official salon, Tangerine.

“That's actually kind of exciting and that's a real fun perk, especially for the girls that come from small towns and went to a little local beauty parlor and then you come to this Dallas salon with two stories, 20 stylists, and equipment that looks like you could fly to the moon in it,” Finglass said. “It's really quite glamorous."

Cheerleaders' makeup should be neutral and natural

Dusana Risovic/Penske Media/Getty

As part of what DCC leadership has described as the cheerleaders' wholesome look, there’s a strong focus on a natural aesthetic.

For auditions, it’s suggested that dancers "wear shades that complement your natural beauty.” Matte eyeshadows are preferred — a little shimmer is okay, but nothing too glittery — as are vibrant yet neutral cheek and lip colors. Once on the squad, red lips and nails are not allowed, Finglass told PEOPLE in 2016.

Long and solid false eyelashes should be avoided, as should spray tans that are too dark, have orange tones or overuse contouring and highlighting. The women’s tans, generally spray-ons, are maintained through memberships at Palm Beach Tan and Planet Tan in Dallas.

Uniforms are provided — and must be returned

Richard Rodriguez/Getty 

Basic uniforms and rehearsal gear are provided, according to the DCC’s website, and all of the team’s property must be returned before the final auditions of the following season.

After a Playboy scandal in which a DCC hopeful posed in a branded T-shirt, Mitchell implemented strict uniform rules in the 1980s. Former Dallas cheerleader Dana Presley Killmer shared on the America’s Girls podcast that uniforms were signed in and out because Mitchell “didn’t want it in the wrong hands.”

Cheerleaders must supply their own hosiery

Finglass told PEOPLE that the cheerleaders “supply their own hosiery.”

"They wear skin-toned hosiery with the uniform," she said. "They've all found the brands they individually like. It's got to be sheer, and it can't peak out of the uniform — like it can't be 'reinforced,' anything like that — because it has to look very natural."

Cheerleaders must adhere to a clean and wholesome appearance

Matthew Pearce/Icon Sportswire/Getty 

According to writer Candy Evans, who wrote 1982’s A Decade of Dreams , one of the only books about the history of the Dallas Cowboys Cheerleaders, Mitchell wanted “to keep” a nice, clean image, which “she did really maintain for those cheerleaders.”

“On Sundays, we were supposed to be the sexy cheerleaders on the sideline. The rest of the time, we were supposed to be perceived as squeaky clean,” Presley Killmer said of dancing in the 1980s. “High heels, pantyhose, business suit, makeup and hair done, mannerly, good etiquette."

They allegedly were also not allowed to be seen with or near alcohol, nor could they chew gum. During Mitchell's time, cheerleaders reportedly weren’t allowed to wear jeans or curlers in public. In the 1990s, the rulebook also included notes on how cheerleaders should be dressing off the field, with one section noting, according to the podcast, “it is dangerous even to be out in your car in a skimpy manner.”

Cheerleaders aren’t barred from having tattoos, but no ink, even small pieces, may be visible when in uniform or rehearsal clothes.

The DCC's wholesome, American look is spelled out on their website , with an image that points to nearly every body part along with a company to help any fan try to imitate it, from tans to lashes to Lucchese boots. There are also tutorials for achieving game-day hair and makeup plus fitness routines.

Cheerleaders cannot fraternize with players

Though it’s unclear if this is still as strict a rule today as it was in the 1970s and ‘80s, cheerleaders were not allowed to fraternize with Cowboys players, coaches or staff, nor journalists. According to the America’s Girls podcast, this rule was so well-known it didn’t need to be written down.

“Cowboys cheerleaders were off limits, and I think that only added to the aura of the Dallas Cowboys Cheerleaders, which separated them from a lot of other cheerleader groups around the country,” retired TV sports reporter Dale Hansen said on the podcast.

If cheerleaders were caught dating players, they were allegedly kicked off the team. The male players, however, were reportedly not.

Cheerleaders are paid on a schedule

Wesley Hitt/Getty

Despite the strict rules on and off the field , NFL cheerleaders have historically been paid minimally for their services — in 1977, Cowboys cheerleaders received $15 per home game, per The New York Times .

These days, the DCC website does not state exact compensation but does note there is "a pay schedule for rehearsals, home football games, promo appearances & shows.” A pay dispute between former cheerleader Erica Wilkins and the Dallas Cowboys was settled in 2019 — a representative for the team had no comment on the lawsuit when asked by PEOPLE at the time.

According to America’s Girls, cheerleaders now reportedly make $12 an hour and $400 on game day.

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Travel Advisory August 22, 2023

Mexico - see state summaries.

Reissued after periodic review with general security updates, and the removal of obsolete COVID-19 page links.

Country Summary: Violent crime – such as homicide, kidnapping, carjacking, and robbery – is widespread and common in Mexico. The U.S. government has limited ability to provide emergency services to U.S. citizens in many areas of Mexico, as travel by U.S. government employees to certain areas is prohibited or restricted. In many states, local emergency services are limited outside the state capital or major cities.

U.S. citizens are advised to adhere to restrictions on U.S. government employee travel. State-specific restrictions are included in the individual state advisories below. U.S. government employees may not travel between cities after dark, may not hail taxis on the street, and must rely on dispatched vehicles, including app-based services like Uber, and regulated taxi stands. U.S. government employees should avoid traveling alone, especially in remote areas. U.S. government employees may not drive from the U.S.-Mexico border to or from the interior parts of Mexico, except daytime travel within Baja California and between Nogales and Hermosillo on Mexican Federal Highway 15D, and between Nuevo Laredo and Monterrey on Highway 85D.

Read the  country information page  for additional information on travel to Mexico.

Do Not Travel To:

• Colima state  due to  crime  and  kidnapping .
• Guerrero state  due to  crime .
• Michoacan state  due to  crime  and  kidnapping .
• Sinaloa state due to  crime  and  kidnapping
• Tamaulipas state  due to  crime  and  kidnapping.
• Zacatecas  state due to  crime  and  kidnapping .

Reconsider Travel To:

• Baja California  state due to  crime  and  kidnapping .
• Chihuahua state  due to  crime  and  kidnapping .
• Durango state  due to  crime .
• Guanajuato state  due to  crime and kidnapping .
• Jalisco state  due to  crime  and  kidnapping .
• Morelos state  due to  crime .
• Sonora state  due to  crime  and  kidnapping .

Exercise Increased Caution When Traveling To:

• Aguascalientes  state due to  crime .
• Baja California Sur state  due to  crime .
• Chiapas state  due to  crime .
• Coahuila state  due to  crime .
• Hidalgo state  due to  crime .
• Mexico City  due to  crime .
• Mexico State  due to  crime .
• Nayarit state  due to  crime.
• Nuevo Leon  state due to  crime  and  kidnapping .
• Oaxaca state  due to  crime .
• Puebla state  due to  crime  and  kidnapping .
• Queretaro state  due to  crime .
• Quintana Roo state  due to  crime .
• San Luis Potosi state  due to  crime and kidnapping .
• Tabasco state  due to  crime .
• Tlaxcala state due to  crime .
• Veracruz state  due to  crime .

Exercise Normal Precautions When Traveling To:

• Campeche state
• Yucatan state

Visit our website for  Travel to High-Risk Areas .

If you decide to travel to Mexico:

• Keep traveling companions and family back home informed of your travel plans. If separating from your travel group, send a friend your GPS location. If taking a taxi alone, take a photo of the taxi number and/or license plate and text it to a friend.
• Use toll roads when possible and avoid driving alone or at night. In many states, police presence and emergency services are extremely limited outside the state capital or major cities.
• Exercise increased caution when visiting local bars, nightclubs, and casinos.
• Do not display signs of wealth, such as wearing expensive watches or jewelry.
• Be extra vigilant when visiting banks or ATMs.
• Enroll in the  Smart Traveler Enrollment Program (STEP)  to receive Alerts and make it easier to locate you in an emergency.
• Follow the Department of State on  Facebook  and  Twitter .
• Follow the U.S. Embassy on Facebook and Twitter .
• Review the  Country Security Report  for Mexico.
• Mariners planning travel to Mexico should check for U.S. maritime  advisories  and  alerts , which include instructions on reporting suspicious activities and attacks to Mexican naval authorities.
• Prepare a contingency plan for emergency situations. Review the  Traveler’s Checklist .
• Visit the CDC page for the latest travel health information related to your travel. 

Aguascalientes state – Exercise Increased Caution

Exercise increased caution due to crime.

Criminal activity and violence may occur throughout the state.

There are no restrictions on travel for U.S. government employees in Aguascalientes state.

Baja California state – Reconsider Travel

Reconsider travel due to crime and kidnapping.

Transnational criminal organizations compete in the border area to establish narco-trafficking and human smuggling routes. Violent crime and gang activity are common. Travelers should remain on main highways and avoid remote locations. Of particular concern is the high number of homicides in the non-tourist areas of Tijuana. Most homicides appeared to be targeted; however, criminal organization assassinations and territorial disputes can result in bystanders being injured or killed. U.S. citizens and LPRs have been victims of kidnapping.

U.S. government employees must adhere to the noted restrictions:

• Mexicali Valley:  U.S. government employees should avoid the Mexicali Valley due to the heightened possibility of violence between rival cartel factions.  The boundaries of the restricted area are: to the east, the Baja California/Arizona and Baja California/Sonora borders; to the south, from La Ventana (on Highway 5) due east to the Colorado River; to the west, Highway 5; and to the north, Boulevard Lazaro Cardenas/Highway 92/Highway 1 to Carretera Aeropuerto, from the intersection of Highway 1 and Carretera Aeropuerto due north to the Baja California/California border, and from that point eastward along the Baja California/California border.
• Travelers may use Highways 2 and 2D to transit between Mexicali, Los Algodones, and San Luis Rio Colorado during daylight hours. Travelers may also use Highways 1 and 8 to transit to and from the Mexicali Airport during daylight hours.  Travel on Highway 5 is permissible during daylight hours.

There are no other travel restrictions for U.S. government employees in Baja California state. These include high-traffic tourism areas of border and coastal communities, such as  Tijuana ,  Ensenada , and  Rosarito .

Baja California Sur state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Baja California Sur state.

Campeche state – Exercise Normal Precautions

Exercise normal precautions.

There are no restrictions on travel for U.S. government employees in Campeche state.

Chiapas state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Chiapas state.

Chihuahua state – Reconsider Travel

Violent crime and gang activity are common. Most homicides are targeted assassinations against members of criminal organizations. Battles for territory between criminal groups have resulted in violent crime in areas frequented by U.S. citizens and U.S. government employees, including restaurants and malls during daylight hours. Bystanders have been injured or killed in shooting incidents. U.S. citizens and LPRs have been victims of kidnapping.

U.S. government employee travel is limited to the following areas with the noted restrictions:

• Ciudad Juarez:  U.S. government employees may travel to the area of Ciudad Juarez bounded to the east by Bulevar Independencia; to the south by De los Montes Urales/Avenida Manuel J Clouthier/Carretera de Juárez; to the west by Via Juan Gabriel/Avenida de los Insurgentes/Calle Miguel Ahumada/Francisco Javier Mina/Melchor Ocampo; and to the north by the U.S.-Mexico border.  Direct travel to the Ciudad Juarez airport (officially called the Abraham González International Airport) and the factories located along Bulevar Independencia and Las Torres is permitted.  Travel to San Jerónimo is permitted only through the United States via the Santa Teresa U.S. Port of Entry; travel via Anapra is prohibited.

U.S. government employees may only travel from Ciudad Juarez to the city of Chihuahua during daylight hours via Federal Highway 45, with stops permitted only at the Guardia Nacional División Caminos station, the Umbral del Milenio overlook area, the border inspection station at KM 35, and the shops and restaurants on Federal Highway 45 in the city of Ahumada.

• U.S. government employees may travel between Ciudad Juarez and Ascension via Highway 2.
• Nuevo Casas Grandes Area (including Nuevo Casas Grandes, Casas Grandes, Mata Ortiz, Colonia Juárez, Colonia LeBaron, Paquimé and San Buenaventura):  U.S. government employees may travel to the Nuevo Casas Grandes area during daylight hours via Mexico Federal Highway 2, and subsequently Federal Highway 10, to Nuevo Casas Grandes.  Employees are permitted to stay overnight in the cities of Nuevo Casas Grandes and Casas Grandes only.
• City of Chihuahua:  U.S. government employees may travel at any time to the area of the city of Chihuahua bounded to the north by Avenida Transformación; to the east by Avenida Tecnológico/Manuel Gómez Morín/Highway 16/Blvd.José Fuentes Mares; to the west by the city boundary; and to the south by Periférico Francisco R. Almada.
• U.S. government employees may travel on Highways 45, 16, and 45D through the city of Chihuahua and to the Chihuahua airport (officially called the General Roberto Fierro Villalobos International Airport). 
• U.S. government employees may travel to Santa Eulalia to the east of the city of Chihuahua, as well as to Juan Aldama via Highway 16 to the northeast.
• U.S. government employees may travel south of the city of Chihuahua on Highway 45 to the southern boundary of Parral, including each town directly connected to Highway 45, including Lázaro Cárdenas, Pedro Meoqui, Santa Cruz de Rosales, Delicias, Camargo, Ciudad Jiménez, and Parral itself.
• U.S. government employees may only travel on official business from the city of Chihuahua on Highway 16 to Ciudad Cuauhtémoc bounded by Highway 21 to the north and east, Highway 5 to the west, and Bulevar Jorge Castillo Cabrera to the south. 
• Ojinaga:  U.S. government employees must travel to Ojinaga via U.S. Highway 67 and enter through the U.S. Port of Entry in Presidio, Texas.
• Palomas:  U.S. government employees may travel to Palomas via U.S. highways through the U.S. Port of Entry in Columbus, New Mexico, or via Highway 2 in Mexico.

U.S. government employees may not travel to other areas of Chihuahua, including  Copper Canyon .

Coahuila state – Exercise Increased Caution

Violent crime and gang activity occur in parts of Coahuila state. 

U.S. government employees must adhere to the following travel restrictions:

• Zaragoza, Morelos, Allende, Nava, Jimenez, Villa Union, Guerrero, and Hidalgo municipalities : U.S. government employees may not travel to these municipalities.
• Piedras Negras and Ciudad Acuña:  U.S. government employees must travel directly from the United States and observe a curfew from midnight to 6:00 a.m. in both cities.

There are no other restrictions on travel for U.S. government employees in Coahuila state.

Colima state – Do Not Travel

Do not travel due to crime and kidnapping.  

Violent crime and gang activity are widespread. Most homicides are targeted assassinations against members of criminal organizations. Shooting incidents between criminal groups have injured or killed bystanders. U.S. citizens and LPRs have been victims of kidnapping.  

Travel for U.S. government employees is limited to the following areas with noted restrictions: 

• Manzanillo:   U.S. government employee travel is limited to the tourist and port areas of Manzanillo.  
• Employees traveling to Manzanillo from Guadalajara must use Federal Toll Road 54D during daylight hours.  

U.S. government employees may not travel to other areas of Colima state. 

Durango state – Reconsider Travel

Reconsider travel due to crime.

Violent crime and gang activity are common in parts of Durango state.

• West and south of Federal Highway 45:  U.S. government employees may not travel to this region of Durango state.

There are no other restrictions on travel for U.S. government employees in Durango state.

Guanajuato state – Reconsider Travel

Gang violence, often associated with the theft of petroleum and natural gas from the state oil company and other suppliers, occurs in Guanajuato, primarily in the south and central areas of the state.  Of particular concern is the high number of murders in the southern region of the state associated with cartel-related violence. U.S. citizens and LPRs have been victims of kidnapping.

• Areas south of Federal Highway 45D:  U.S. government employees may not travel to the area south of and including Federal Highway 45D, Celaya, Salamanca, and Irapuato.

There are no other restrictions on travel for U.S. government employees in Guanajuato state, which includes tourist areas in:  San Miguel de Allende ,  Guanajuato City , and  surrounding areas.

Guerrero state – Do Not Travel

Do not travel due to crime.

Crime and violence are widespread. Armed groups operate independently of the government in many areas of Guerrero. Members of these groups frequently maintain roadblocks and may use violence towards travelers. U.S. citizens and LPRs have been victims of kidnapping in previous years.

Travel for U.S. government employees is limited to the following area with the noted restrictions:

• Taxco:  U.S. government employees must use Federal Highway 95D, which passes through Cuernavaca, Morelos, and stay within downtown tourist areas of Taxco. Employees may visit Grutas de Cacahuamilpa National Park during the day with a licensed tour operator.

U.S. government employees may not travel to other areas of the state of Guerrero, including to tourist areas in  Acapulco ,  Zihuatanejo , and  Ixtapa .

Hidalgo state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Hidalgo state.

Jalisco state – Reconsider Travel

Violent crime and gang activity are common in parts of Jalisco state. In Guadalajara, territorial battles between criminal groups take place in tourist areas. Shooting incidents between criminal groups have injured or killed innocent bystanders. U.S. citizens and LPRs have been victims of kidnapping.

• Jalisco-Michoacan border and Federal Highway 110:  U.S. government employees may not travel to the area between Federal Highway 110 and the Jalisco-Michoacan border, nor travel on Federal Highway 110 between Tuxpan, Jalisco, and the Michoacan border.
• Federal Highway 80:  U.S. government employees may not travel on Federal Highway 80 south of Cocula.

There are no other restrictions on travel for U.S government employees in Jalisco state which includes tourist areas in:  Guadalajara Metropolitan Area ,  Puerto Vallarta (including neighboring Riviera Nayarit) ,  Chapala , and  Ajijic .

Mexico City (Ciudad de Mexico) – Exercise Increased Caution

Both violent and non-violent crime occur throughout Mexico City. Use additional caution, particularly at night, outside of the frequented tourist areas where police and security patrol more routinely. Petty crime occurs frequently in both tourist and non-tourist areas.

There are no restrictions on travel for U.S. government employees in Mexico City.

Mexico State (Estado de Mexico) – Exercise Increased Caution

Both violent and non-violent crime occur throughout Mexico State. Use additional caution in areas outside of the frequented tourist areas, although petty crime occurs frequently in tourist areas as well.

There are no restrictions on travel for U.S. government employees in Mexico State.

Michoacan state – Do Not Travel

Do not travel due to crime and kidnapping.

Crime and violence are widespread in Michoacan state. U.S. citizens and LPRs have been victims of kidnapping.

Travel for U.S. government employees is limited to the following areas with the noted restrictions:

• Federal Highway 15D:   U.S. government employees may travel on Federal Highway 15D to transit the state between Mexico City and Guadalajara.
• Morelia:  U.S. government employees may travel by air and by land using Federal Highways 43 or 48D from Federal Highway 15D.
• Lazaro Cardenas:  U.S. government employees must travel by air only and limit activities to the city center or port areas.

U.S. government employees may not travel to other areas of the state of Michoacan, including the portions of the  Monarch Butterfly Reserve  located in Michoacan.

Morelos state – Reconsider Travel

Violent crime and gang activity are common in parts of Morelos state.

There are no restrictions on travel for U.S. government employees in Morelos state.

Nayarit state – Exercise Increased Caution

Criminal activity and violence may occur throughout Nayarit state.

There are no restrictions on travel for U.S government employees in Nayarit state.

Nuevo Leon state – Exercise Increased Caution

Exercise increased caution due to crime and kidnapping.

Criminal activity and violence may occur throughout the state. U.S. citizens and LPRs have been victims of kidnapping.

There are no restrictions on travel for U.S. government employees in Nuevo Leon state.

Oaxaca state – Exercise Increased Caution

Criminal activity and violence occur throughout the state.

U.S. travelers are reminded that U.S. government employees must adhere to the following travel restrictions:

• Isthmus region:  U.S. government employees may not travel to the area of Oaxaca bounded by Federal Highway 185D to the west, Federal Highway 190 to the north, and the Oaxaca-Chiapas border to the east.  This includes the cities of Juchitan de Zaragoza, Salina Cruz, and San Blas Atempa.  
• Federal Highway 200 northwest of Pinotepa:  U.S. government employees may not use Federal Highway 200 between Pinotepa and the Oaxaca-Guerrero border.

There are no restrictions on travel for U.S. government employees to other parts of Oaxaca state, which include tourist areas in:  Oaxaca City ,  Monte Alban ,  Puerto Escondido,  and  Huatulco .

Puebla state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Puebla state.

Queretaro state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Queretaro state.

Quintana Roo state – Exercise Increased Caution

Criminal activity and violence may occur in any location, at any time, including in popular tourist destinations.  Travelers should maintain a high level of situational awareness, avoid areas where illicit activities occur, and promptly depart from potentially dangerous situations. 

While not directed at tourists, shootings between rival gangs have injured innocent bystanders.  Additionally, U.S. citizens have been the victims of both non-violent and violent crimes in tourist and non-tourist areas.

There are no restrictions on travel for U.S. government employees in Quintana Roo state. However, personnel are advised to exercise increased situational awareness after dark in downtown areas of Cancun, Tulum, and Playa del Carmen, and to remain in well-lit pedestrian streets and tourist zones.

San Luis Potosi state – Exercise Increased Caution

Criminal activity and violence may occur throughout the state.  U.S. citizens and LPRs have been victims of kidnapping.

There are no restrictions on travel for U.S. government employees in San Luis Potosi state.

Sinaloa state – Do Not Travel

Violent crime is widespread. Criminal organizations are based in and operating in Sinaloa. U.S. citizens and LPRs have been victims of kidnapping.

• Mazatlan:  U.S. government employees may travel to Mazatlan by air or sea only, are limited to the Zona Dorada and historic town center, and must travel via direct routes between these destinations and the airport and sea terminal.
• Los Mochis and Topolobampo:  U.S. government employees may travel to Los Mochis and Topolobampo by air or sea only, are restricted to the city and the port, and must travel via direct routes between these destinations and the airport.

U.S. government employees may not travel to other areas of Sinaloa state.

Sonora state – Reconsider Travel

Sonora is a key location used by the international drug trade and human trafficking networks. Violent crime is widespread. U.S. citizens and LPRs have been victims of kidnapping. Travelers should maintain a heightened level of awareness of their surroundings in all their travels in Sonora.  Security incidents may occur in any area of Sonora.

• Travel between Hermosillo and Nogales:  U.S. government employees may travel between the U.S. Ports of Entry in Nogales and Hermosillo during daylight hours via Federal Highway 15 only. U.S. government employees may not use ANY taxi services, public buses, nor ride-share applications due to a lack of secure vetting and/or dispatching procedures. Travelers should exercise caution and avoid unnecessary stops as security incidents, including sporadic, armed carjackings, and shootings have been reported along this highway during daylight hours. Travelers should have a full tank of gas and inform friends or family members of their planned travel.
• Nogales:  U.S. government employees may not travel in the triangular area north of Avenida Tecnologico, west of Bulevar Luis Donaldo Colosio (Periferico), nor east of Federal Highway 15D (Corredor Fiscal). U.S. government employees also may not travel in the residential and business areas to east of the railroad tracks along Plutarco Elias Calle (HWY 15) and Calle Ruiz Cortino, including the business area around the Morley pedestrian gate port-of-entry. U.S. government employees may not use ANY taxi services, public buses, nor ride-share applications in Nogales due to a lack of secure vetting and/or dispatching procedures and the danger of kidnapping and other violent crimes.  
• Puerto Peñasco:  U.S. government employees may travel between Puerto Peñasco and the Lukeville-Sonoyta U.S. Port of Entry during daylight hours via Federal Highway 8 only. They may not travel on any other route to Puerto Peñasco. U.S. government employees may not use ANY taxi services, public buses, nor ride-share applications in Puerto Peñasco. due to a lack of secure vetting and/or dispatching procedures and the danger of kidnapping and other violent crimes.
• Triangular region near Mariposa U.S. Port of Entry:  U.S. government employees may not travel into or through the triangular region west of the Mariposa U.S. Port of Entry, east of Sonoyta, and north of Altar municipality.
• San Luis Rio Colorado, Cananea, and Agua Prieta : U.S. government employees may travel directly from the nearest U.S. Port of Entry to San Luis Rio Colorado, Cananea (via Douglas Port of Entry), and Agua Prieta, but may not go beyond the city limits. Travel is limited to daylight hours only. Travel between Nogales and Cananea via Imuris is not permitted. U.S. government employees may not use ANY taxi services, public buses, nor ride-share applications in these cities due to a lack of secure vetting and/or dispatching procedures and the danger of kidnapping and other violent crimes.
• Eastern and southern Sonora (including San Carlos Nuevo Guaymas and Alamos):  U.S. government employees may not travel to areas of Sonora east of Federal Highway 17, the road between Moctezuma and Sahuaripa, and State Highway 20 between Sahuaripa and the intersection with Federal Highway 16. U.S. government employees may travel to San Carlos Nuevo Guaymas and Alamos; travel to Alamos is only permitted by air and within city limits.  U.S. government employees may not travel to areas of Sonora south of Federal Highway 16 and east of Federal Highway 15 (south of Hermosillo), as well as all points south of Guaymas, including Empalme, Guaymas, Obregon, and Navojoa.  U.S. government employees may not use ANY taxi services, public buses, nor ride-share applications in these areas due to a lack of secure vetting and/or dispatching procedures and the danger of kidnapping and other violent crimes.

U.S. government employees may travel to other parts of Sonora state in compliance with the above restrictions, including tourist areas in: Hermosillo , Bahia de Kino , and Puerto Penasco .

Tabasco state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Tabasco state.

Tamaulipas state – Do Not Travel

Organized crime activity – including gun battles, murder, armed robbery, carjacking, kidnapping, forced disappearances, extortion, and sexual assault – is common along the northern border and in Ciudad Victoria. Criminal groups target public and private passenger buses, as well as private automobiles traveling through Tamaulipas, often taking passengers and demanding ransom payments.

Heavily armed members of criminal groups often patrol areas of the state and operate with impunity particularly along the border region from Reynosa to Nuevo Laredo.  In these areas, local law enforcement has limited capacity to respond to incidents of crime. Law enforcement capacity is greater in the tri-city area of Tampico, Ciudad Madero, and Altamira, which has a lower rate of violent criminal activity compared to the rest of the state.

U.S. citizens and LPRs have been victims of kidnapping.

• Matamoros and Nuevo Laredo:  U.S. government employees may only travel within a limited radius around and between the U.S. Consulates in Nuevo Laredo and Matamoros, their homes, the respective U.S. Ports of Entry, and limited downtown sites, subject to an overnight curfew.
• Overland travel in Tamaulipas:  U.S. government employees may not travel between cities in Tamaulipas using interior Mexican highways. Travel between Nuevo Laredo and Monterrey is limited to Federal Highway 85D during daylight hours with prior authorization.

U.S. government employees may not travel to other parts of Tamaulipas state.

Tlaxcala state – Exercise Increased Caution

There are no restrictions on travel for U.S. government employees in Tlaxcala state.

Veracruz state – Exercise Increased Caution

Violent crime and gang activity occur with increasing frequency in Veracruz, particularly in the center and south near Cordoba and Coatzacoalcos. While most gang-related violence is targeted, violence perpetrated by criminal organizations can affect bystanders. Impromptu roadblocks requiring payment to pass are common.

There are no restrictions on travel for U.S. government employees in Veracruz state.

Yucatan state – Exercise Normal Precautions

There are no restrictions on travel for U.S. government employees in Yucatan state, which include tourist areas in:  Chichen Itza ,  Merida ,  Uxmal , and  Valladolid .

Zacatecas state – Do Not Travel

Violent crime, extortion, and gang activity are widespread in Zacatecas state. U.S. citizens and LPRs have been victims of kidnapping.

• Zacatecas City : U.S. government employee travel is limited to Zacatecas City proper, and employees may not travel overland to Zacatecas City.
• U.S. government employees may not travel to other areas of Zacatecas state.

Embassy Messages

View Alerts and Messages Archive

Quick Facts

Passport must be valid at time of entry

One page per stamp

Yes, if visiting for more than 180 days

See Travelers’ Health section

Embassies and Consulates

EMERGENCY ASSISTANCE FOR U.S. CITIZENS IN MEXICO From Mexico: 800-681-9374 or 55-8526-2561 From the United States: 1-844-528-6611

U.S. Citizen Services Inquiries: Contact Form

U.S. Embassy Mexico City

Paseo de la Reforma 305 Colonia Cuauhtémoc 06500 Ciudad de México

U.S. Consulate General Ciudad Juarez

Paseo de la Victoria #3650 Fracc. Partido Senecú 32543 Ciudad Juárez, Chihuahua

U.S. Consulate General Guadalajara

Progreso 175 Colonia Americana 44160 Guadalajara, Jalisco

U.S. Consulate General Hermosillo

Monterey, Esqueda 141 El Centenario 83260 Hermosillo, Sonora

U.S. Consulate General Matamoros

Constitución No. 1 Colonia Jardín 87330 Matamoros, Tamaulipas

U.S. Consulate General Merida

Calle 60 No. 338-K x 29 y 31 Colonia Alcalá Martin 97050 Mérida, Yucatán

U.S. Consulate General Monterrey

Avenida Alfonso Reyes 150 Colonia Valle del Poniente 66196 Santa Catarina, Nuevo León

U.S. Consulate General Nogales

Calle San José s/n Fracc. Los Álamos 84065 Nogales, Sonora

U.S. Consulate General Nuevo Laredo

Paseo Colon 1901 Colonia Madero 88260 Nuevo Laredo, Tamaulipas

U.S. Consulate General Tijuana

Paseo de las Culturas s/n Mesa de Otay Delegación Centenario 22425 Tijuana, Baja California

Consular Agencies

Acapulco Hotel Continental Emporio Costera M. Alemán 121 – Office 14 39670 Acapulco, Guerrero Cancun

Blvd. Kukulcan Km 13 ZH Torre La Europea, Despacho 301 77500 Cancún, Quintana Roo

Los Cabos Las Tiendas de Palmilla L-B221, Km. 27.5 Carretera Transpeninsular 23406 San José del Cabo, Baja California Sur

Playa Gaviotas 202, Local 10 Zona Dorada 82110 Mazatlán, Sinaloa

Oaxaca Macedonio Alcalá 407, Office 20 68000 Oaxaca, Oaxaca

Piedras Negras Abasolo 211, Local 3, Centro 26000 Piedras Negras, Coahuila

Playa del Carmen Plaza Progreso, Local 33 Carretera Federal Puerto Juarez-Chetumal, Mz. 293 Lt. 1. 77710 Playa del Carmen, Quintana Roo

Puerto Vallarta

Paradise Plaza, Paseo de los Cocoteros 85 Sur, Local L-7 63732 Nuevo Nayarit, Nayarit

San Miguel de Allende Plaza La Luciérnaga, Libramiento Jose Manuel Zavala 165, Locales 4 y 5 Colonia La Luciérnaga 37745 San Miguel de Allende, Guanajuato

Destination Description

See the  State Department’s Fact Sheet on Mexico  for more information on U.S.-Mexico relations.

Entry, Exit and Visa Requirements

A valid passport book is required to enter Mexico by air, and those attempting to enter at an airport with a U.S. passport card only may be denied admission.

Review the Mexican government’s most current  entry, exit, and visa requirements  ( Spanish only ) or visit the  Embassy of Mexico  in Washington, D.C., for more information.

For travelers entering Mexico by air only, Mexican immigration authorities implemented a process to replace the previous paper Forma Migratoria Multiple or FMM with a Forma Migratoria Multiple Digital or FMMD.  The FMMD process is in place at all 66 international airports in Mexico.  Upon arrival at an airport, Mexican immigration authorities will determine a traveler’s authorized length of stay and either place a date stamp in the traveler’s passport or direct the traveler through a self-service electronic gate (E-Gate) that will generate a printed receipt with QR code. Air travelers who wish to download a record of their FMMD or find more information on the FMMD process may visit the National Migration Institute’s (INM) website .

Travelers entering Mexico by land should have a valid passport book or card.  If you enter Mexico by land and plan to travel beyond the immediate border area (approximately 12 miles or 20 kilometers into Mexico), you must stop at an INM office to obtain an entry permit (Forma Migratoria Multiple or FMM), even if not explicitly directed to do so by Mexican officials.  INM may opt to allow tourists entry of up to 180 days without a visa or may limit authorized stays to shorter periods at their discretion; visitors should confirm the specific length of authorized stay written on the entry permit (FMM) or by the stamp in their passport. Mexican immigration authorities could ask you to present both your passport and entry permit if applicable at any point and may detain you while they review your immigration status if you are not carrying your passport and proof of legal status in Mexico, or if you have overstayed your authorized stay. Immigration check points are common in the interior of Mexico, including in popular tourist areas far from the border.  

You will also need a temporary vehicle import permit to bring a U.S.-registered vehicle beyond the border zone. These permits are processed through Banjercito and require a deposit that will be refunded once the vehicle leaves Mexico.  For more information, visit the  Banjercito  website ( Spanish only ).

Baja California, Baja California Sur, and Sonora have a “hassle-free” zone that allows cars traveling without an entry permit or car registration within the zone. 

Mexican authorities can impound a vehicle that enters the country without a valid U.S. registration, a vehicle driven by a Mexican national who is not resident in the United States, or a vehicle found beyond the border zone without the temporary import permit.

Mexican law permits Mexican immigration authorities to deny foreigners entry into Mexico if they have been charged with or convicted of a serious crime in Mexico or elsewhere.

Travelers bringing in goods beyond their personal effects worth $300.00 or more must declare those goods with Mexican customs (SAT) Mexican customs  ( Spanish only ) or risk having them confiscated. This also applies to used goods or clothing, including items for donation. U.S. citizens driving such items into Mexico without declaring them or without sufficient funds to pay duty fees are subject to having their vehicle seized by Mexican customs authorities. For further information about customs regulations, please read our  customs information page .

The U.S. Department of State is unaware of any HIV/AIDS entry restrictions for visitors to or foreign residents in Mexico.

A parent or legal guardian departing Mexico with minor children should carry a notarized consent letter from the other parent if traveling separately. INM requires at least one parent to complete a  SAM  ( Formato de Salida de Menores, Spanish only ) for all Mexican or foreign minors with Temporary Resident, Temporary Student Resident, or Permanent Resident status departing Mexico alone or with a third party.  Further information about the  prevention of international parental child abduction  is available on our website.

Find information on dual nationality , and customs regulations on our websites. Both Mexico and the United States allow dual nationality.

Safety and Security

Travelers are urged to review the  Mexico Travel Advisory  for information about safety and security concerns affecting the country on a state-by-state basis.

U.S. citizens traveling to and residing in Mexico should not expect public health and safety standards like those in the United States. Even where such standards exist, enforcement varies by location. Travelers should mitigate the risk of illness or injury by taking standard health and safety precautions.

The phone number to report emergencies in Mexico is “911.”  Although there may be English-speaking operators available, it is best to seek the assistance of a Spanish speaker to place the call.

Crime:  Crime in Mexico occurs at a high rate and can be violent, from random street crime to cartel-related attacks. Over the past year, Mission Mexico has assisted U.S. citizens who were victims of armed robbery, carjacking, extortion, homicide, kidnapping, pick-pocketing, and sexual assault. Increased levels of cartel-related violence have resulted in territorial disputes and targeted killings, injuring or killing innocent bystanders. Travelers who find themselves in an active shooter scenario should flee in the opposite direction, if possible, or drop to the ground, preferably behind a hard barrier.

Drivers on roads and highways may encounter government checkpoints, which often include National Guard or military personnel. State and local police also set up checkpoints in and around cities and along the highways to deter criminal activity and enforce traffic laws. In some parts of Mexico, criminal organizations and other non-governmental actors have been known to erect unauthorized checkpoints and have abducted or threatened violence against those who fail to stop and/or pay a “toll.” When approaching a checkpoint, regardless of whether it is official, cooperate and avoid any actions that may appear suspicious or aggressive.

While Mexican authorities endeavor to safeguard the country’s major resort areas and tourist destinations, those areas have not been immune to the types of violence and crime experienced elsewhere in Mexico. In some areas of Mexico, response time of local police is often slow. In addition, filing police reports can be time consuming. See our  Mexico Travel Advisory  for more information.

Demonstrations  occur frequently.  They may take place in response to political or economic issues, on politically significant holidays, and during international events.  Protesters in Mexico may block traffic on roads, including major thoroughfares, or take control of toll booths on highways.  Travelers who encounter protesters who demand unofficial tolls are generally allowed to pass upon payment.  U.S. citizens should avoid participating in demonstrations or other activities that might be deemed political by authorities, as Mexican law prohibits political activities by foreign citizens and such actions may result in detention or deportation.

• Demonstrations can be unpredictable, avoid areas around protests and demonstrations.  
• Past demonstrations have turned violent.
• Check local media for updates and traffic advisories.  

International Financial Scams:  See the  Department of State  and the  FBI  pages for information.  

Internet romance and financial scams are prevalent in Mexico. Scams are often initiated through Internet postings/profiles or by unsolicited emails and letters. Scammers almost always pose as U.S. citizens who have no one else to turn to for help. Common scams include:   

• Romance/Online dating 
• Money transfers 
• Lucrative sales 
• Grandparent/Relative targeting 
• Free Trip/Luggage 
• Inheritance notices 
• Bank overpayments 

Mexico’s consumer protection agency,  PROFECO  (Procuraduría Federal del Consumidor, Spanish only), can sometimes  provide assistance  (Spanish only) to victims of such scams. In addition, there have been allegations of banking fraud perpetrated by private bankers against U.S. citizens. U.S. citizens who believe they have been victims of fraud can file a police report  file a complaint  (Spanish only) with the Mexican banking regulatory agency, CONDUSEF  (Comision Nacional para la Proteccion y Defensa de los Usuarios de Servicios Financieros, Spanish only), or consult with an attorney.

Victims of Crime:  U.S. victims of sexual assault are encouraged to contact the U.S. Embassy or nearest Consulate for assistance.  Report emergencies to the local police at 911, report crimes already committed to the Ministerio Publico, and contact the Embassy or Consulate at +52-55-85262561.  Remember that local authorities are responsible for investigating and prosecuting crimes.

U.S. citizen victims of crime should contact the local authorities to file a Mexican police report before departing Mexico. In most instances, victims of crime will file reports with the Ministerio Publico (equivalent to the office of public prosecutor or district attorney in the United States) and not with police first responders. U.S. citizens should also inform the  U.S. Embassy or nearest consulat e . 

See our webpage on  help for U.S. victims of crime overseas .    We can:

• help you find appropriate medical care,
• assist you in reporting a crime to the police,
• contact relatives or friends with your written consent,
• provide general information regarding the victim’s role during the local investigation and following its conclusion, 
• provide a list of local attorneys,
• provide information on  victim’s compensation programs in the United States ,
• provide an emergency loan for repatriation to the United States and/or limited medical support in cases of destitution,
• help you find accommodation and arrange flights home,
• replace a stolen or lost passport.

Domestic Violence:  U.S. citizen victims of domestic violence are encouraged to contact the  U.S. Embassy or nearest consulate  for assistance.

Kidnapping:  Mexico experiences very high rates of kidnapping.  If you believe you or your U.S. citizen or Lawful Permanent Resident (LPR) relative has been kidnapped, please contact the U.S. Embassy or nearest consulate immediately.

Robbery:  Mexico experiences robberies, typically in cities, in which abductors force victims to use their debit or credit card to withdraw money from ATMs in exchange for their release. Perpetrators commonly work in cooperation with, or pose as, taxi drivers. To minimize the risk of such robberies:

• Only use a reputable taxi company or a trusted ride-sharing app.
• Book taxis through your hotel or an authorized taxi stand.

Extortion:  Extortion schemes are common in Mexico.  In a typical scheme known as a virtual kidnapping, criminals convince family members that a relative has been abducted, when, in fact, the person is safe but unreachable.  The purported abductors will often use threats to persuade victims to isolate themselves, making communication with family members less likely.  Unable to reach their loved ones, family members often consent to paying the “ransom” demand.  Criminals use various means to gather information about potential victims, including monitoring social media sites, eavesdropping on conversations, or using information taken from a stolen cell phone.  Some of these extortions have been conducted from Mexican prisons.  You can reduce the risk of falling victim to this type of extortion through the following:

• Do not discuss travel plans, your room number, or any other personal information within earshot of strangers.
• Do not divulge personal business details to strangers in person or over the phone, especially when using hotel phones.
• If you are threatened on the phone, hang up immediately.

Sexual Assault:  Rape and sexual assault are serious problems in some resort areas. Many of these incidents occur at night or during the early morning hours, in hotel rooms, on hotel grounds, or on deserted beaches. In some cases, assailants drug the drinks of victims before assaulting them. Pay attention to your surroundings and to who might have handled your drink.

Credit/Debit Card “Skimming:”  There have been instances of fraudulent charges or withdrawals from accounts due to “skimmed” cards. If you choose to use credit or debit cards, you should regularly check your account to ensure there are no unauthorized transactions. Travelers should limit the amount of cash they carry in public, exercise caution when withdrawing cash from ATMs, and avoid ATMs located in isolated or unlit areas.

Alcohol:  If you choose to drink alcohol, it is important to do so in moderation and to stop and seek medical attention if you begin to feel ill. There have been reports of individuals falling ill or blacking out after consuming unregulated alcohol. The Mexican Federal Commission for the Protection against Sanitary Risk,  COFEPRIS  ( Comision Federal para la Proteccion contra Riesgos Sanitarios, Spanish only ), is responsible for inspecting hotels, restaurants, and other establishments for health violations, including reports of unregulated alcohol. Please email COFEPRIS at  [email protected]  for more information or if you wish to file a report. You can file a report online (Spanish only) via the COFEPRIS website, by calling the COFEPRIS call center at 800 033 50 50 (from Mexico) or +52 (55) 5080-5425 (from the United States), or by scheduling an appointment  (Spanish only)  to visit a COFEPRIS office.

There have also been instances of criminals drugging drinks to rob or sexually assault victims. Additionally, if you feel you have been the victim of unregulated alcohol or another serious health violation, you should notify the U.S. Embassy or nearest consulate . You may also contact the U.S. Department of State – Bureau of Consular Affairs in Washington, D.C. at 1-888-407-4747 (toll-free in the United States and Canada) or 1-202-501-4444 (from all other countries).

Drug Smuggling:  Mexican criminal organizations are engaged in a violent struggle to control trafficking routes. Criminal organizations smuggling drugs into the United States have targeted unsuspecting individuals who regularly cross the border. Frequent border crossers are advised to vary their routes and travel times and to closely monitor their vehicles to avoid being targeted.

Tourism:  In major cities and resort areas, the tourism industry is generally well-regulated.  Best practices and safety inspections are regularly enforced.  Hazardous areas and activities are identified with appropriate signage, and professional staff is typically on hand in support of organized activities.  In the event of an injury, appropriate medical treatment is widely available throughout the country.  Outside of a major metropolitan center, it may take more time for first responders and medical professionals to stabilize a patient and/or provide life-saving assistance.  In smaller towns and areas less commonly frequented by foreign tourists, the tourism industry is unevenly regulated, and safety inspections for equipment and facilities do not commonly occur.  Hazardous areas/activities are not always identified with appropriate signage, and staff may not be trained or certified either by the host government or by recognized authorities in the field.  In the event of an injury, appropriate medical treatment is typically available only in or near major cities.  First responders are generally unable to access areas outside of major cities to provide urgent medical treatment.  U.S. citizens are encouraged to purchase medical evacuation insurance . 

Since 2016, Mexico has opened seven multilingual Centers for the Care and Protection of Tourists (CAPTA) and Tourist Assistance Centers (CATTAC) in Los Cabos, La Paz, Acapulco, Playa del Carmen, Mazatlan, Ciudad Madero, and Queretaro. These offices have proven helpful assisting U.S. citizen visitors in resolving disputes with merchants and government entities, filing criminal reports, securing needed services, and locating special needs accommodations. 

Local Laws & Special Circumstances

Criminal Penalties:  You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. Individuals establishing a business or practicing a profession that requires additional permits or licensing should seek information from the competent local authorities prior to practicing or operating a business.

Furthermore, some laws are also prosecutable in the United States, regardless of local law. For examples, see our website on  crimes against minors abroad  and the  Department of Justice  website.

Arrest Notification:  If you are arrested or detained, ask police or prison officials to notify the U.S. Embassy or nearest consulate immediately. See our  webpage  for further information.

The Mexican government is required by international law to contact the U.S. Embassy or consulate promptly when a U.S. citizen is arrested if the arrestee so requests.  This requirement does not apply to dual nationals.  

Firearms and Other Weapons:  Weapons laws in Mexico vary by state, but it is generally illegal for travelers to carry weapons of any kind including firearms, knives, daggers, brass knuckles, as well as ammunition (even used shells). Illegal firearms trafficking from the United States to Mexico is a major concern, and the Department of State warns all U.S. citizens against taking any firearm or ammunition into Mexico. If you are caught entering Mexico with any type of weapon, including firearms or ammunitions, you likely will face severe penalties, including prison time. U.S.-issued permits allowing an individual to carry weapons are not valid in Mexico.  Visit the Department’s  Traveling Abroad with Firearms webpage .

Vessels entering Mexican waters with firearms or ammunition on board must have a permit previously issued by a Mexican embassy or consulate.

Drugs:  Drug possession and use, including medical marijuana, is illegal in Mexico and may result in a lengthy jail sentence or fines.  

Electronic Cigarettes (Vaping Devices):  It is illegal for travelers to bring electronic cigarettes (vaping devices) and all vaping solutions to Mexico. Customs will confiscate vaping devices and solutions and travelers could be fined or arrested. Avoid delays and possible sanctions by not taking these items to Mexico. 

Real Estate and Time Shares:  U.S. citizens should exercise caution when considering time-share investments or purchasing real estate and be aware of the aggressive tactics used by some sales representatives. Before initiating a real estate purchase or time-share investment, U.S. citizens should consult with a Mexican attorney to learn about important regulations and laws that govern real estate property.

Mountain Climbing and Hiking:  The Mexican government has declared the area around the Popocatepetl and the Colima volcanoes off limits. In remote rural areas, there can be limited cell phone coverage and internet connectivity, and it may be difficult for rescue teams and local authorities to reach climbers and hikers in distress.

Potential for Natural Disasters:  Mexico is in an active earthquake zone. Tsunamis may occur following significant earthquakes. Please visit our  disaster and crisis preparedness  webpage for more information. For additional information concerning disasters, see:

• U.S. Embassy Mexico City website
• Civil Protection  ( Proteccion Civil, Spanish only ) provides information from the Mexican Government about natural disaster preparedness
• U.S. Federal Emergency Management Agency (FEMA)  provides general information about natural disaster preparedness
• U.S. Geological Survey  provides updates on recent seismic and volcanic activity

Storm Season:  Tropical storms in the Gulf of Mexico or along the Caribbean and Pacific Coast between May and November can produce heavy winds and rain. Please visit our disaster and crisis preparedness  webpage for more information.

Spring Break:  Millions of U.S. citizens visit Mexican beach resorts each year, especially during “ spring break ” season. The legal drinking age in Mexico is 18. See the “Alcohol” section above to learn more about the risks associated with drinking, as well as reports of illnesses associated with the possible consumption of unregulated alcohol.

Resort Areas and Water Activities:  Beaches in Mexico may be dangerous due to strong currents, rip tides, and rogue waves. Warning notices and flags on beaches should be taken seriously. Not all hazardous beaches are clearly marked. If black or red warning flags are up, do not enter the water. Strong currents can lead to dangerous conditions for even the most experienced swimmers. U.S. citizens simply walking along the shore or wading have been swept out to sea by rogue waves, and some citizens have drowned or disappeared at Mexican beaches. Avoid the consumption of alcohol while engaging in water activities and do not swim alone. 

Boats used for excursions may not be covered by accident insurance and sometimes lack adequate life jackets, radios, and tools to make repairs.  Participation in adventure sports may not be covered by accident insurance and safety protections and regulations for these activities may differ from U.S. standards.  Visit  our website  and the U.S. Centers for Disease Control and Prevention website for more information about adventure travel.

Counterfeit and Pirated Goods:  Although counterfeit and pirated goods are prevalent in many countries, they may still be illegal according to local laws. You may also be subject to fines or forced to relinquish the goods if you bring them back to the United States. See the  U.S. Department of Justice website  for more information.

Faith-Based Travelers:  See the following webpages for details:

• Faith-Based Travel Information
• International Religious Freedom Report  – see country reports
• Human Rights Report  – see country reports
• Hajj Fact Sheet for Travelers
• Best Practices for Volunteering Abroad

LGBTQI+ Travelers:  There are no legal restrictions on same-sex sexual relations or on the organization of Lesbian, Gay, Bisexual, Transgender, or Intersex (LGBTQI+) events in Mexico. However, due to sporadic reports of violence targeting LGBTQI+ individuals, U.S. citizens should exercise discretion in identifying themselves publicly as LGBTQI+. See our LGBTQI+ Travel Information page and Section 6 of the  Department of State’s Human Rights Report for Mexico  for further details.

Travelers with Disabilities:   Mexican law prohibits discrimination against persons with physical, sensory, intellectual, or mental disabilities.  Social acceptance of persons with disabilities in public is not as prevalent as in the United States.  The most common types of accessibility may include accessible facilities, information, and communication/access to services/ease of movement or access.  Expect accessibility to be limited in public transportation, lodging, communication/information, and general infrastructure in more rural and remote parts of the country, and more common in public transportation, lodging, communication/information, and general infrastructure in major cities.  U.S. citizens with disabilities should consult individual hotels and service providers in advance of travel to ensure they are accessible.

Students:  See our  Students Abroad  page and  FBI travel tips .

Women Travelers:  There were several reports of sexual assault or domestic violence involving U.S. citizen women over the past year. See our travel tips for  Women Travelers .

Excellent health facilities are available in Mexico City and other major cities. Ambulance services are widely available, but training and availability of emergency responders may be below U.S. standards. Injured or seriously ill travelers may prefer to take a taxi to a health provider. Mexican facilities often require payment “up front” before providing medical care, and most hospitals in Mexico do not accept U.S. health insurance. A list of doctors and hospitals is available on the U.S. Embassy or consulate website.

U.S. citizens have lodged complaints against some private hospitals in Cancun, the Riviera Maya, and Los Cabos to include exorbitant prices and inflexible collection measures.  Travelers should obtain complete information on billing, pricing, and proposed medical procedures before agreeing to any medical care in these locations.  Be aware that some resorts have exclusive agreements with medical providers and ambulance services, which may limit your choices in seeking emergency medical attention.  Some hospitals in tourist centers utilize sliding scales, deciding on rates for services based on negotiation and on the patient’s perceived ability to pay.  In some instances, providers have been known to determine the limits of a patient’s credit card or insurance, quickly reach that amount in services rendered, and subsequently discharge the patient or transfer them to a public hospital.

Visit the  U.S. Centers for Disease Control and Prevention  website for information on Medical Tourism.

For emergency services in Mexico, dial  911 .  Although there may be English-speaking operators available, it is best to seek the assistance of a Spanish speaker to place the call.

Ambulance services are: 

• widely available in major cities but training and availability of emergency responders may be below U.S. standards,
• not present in many remote and rural areas of the country,   
• not equipped with state-of-the-art medical equipment.  
• Injured or seriously ill travelers may prefer to take a taxi or private vehicle to the nearest major hospital rather than wait for an ambulance.  

We do not pay medical bills:  Be aware that U.S. Medicare/Medicaid does not apply overseas.  Most hospitals and doctors overseas do not accept U.S. health insurance.  

Medical Insurance:  Make sure your health insurance plan provides coverage overseas.  Most care providers overseas only accept cash payments. See  our webpage  for more information on insurance coverage overseas. Visit the U.S. Centers for Disease Control and Prevention for more information on type of insurance you should consider before you travel overseas. 

We strongly recommend  supplemental insurance  to cover medical evacuation as well.

Always carry your prescription medication in original packaging, along with your doctor’s prescription.  Check the Mexican government’s Drug Schedule to ensure the medication is legal in Mexico. 

Vaccinations:  Be up-to-date on all  vaccinations  recommended by the U.S. Centers for Disease Control and Prevention.

Further health information :

• World Health Organization
• U.S. Centers for Disease Control and Prevention ( CDC)

Air Quality: Visit AirNow Department of State for information on air quality at U.S. Embassies and Consulates.

The U.S. Embassy maintains a list of doctors and hospitals .  We do not endorse or recommend any specific medical provider or clinic. 

Medical Tourism and Elective Surgery: 

• U.S. citizens have suffered serious complications or died during or after having cosmetic or other elective surgery.   
• Medical tourism is a rapidly growing industry. People seeking health care overseas should understand that medical systems operate differently from those in the United States and are not subject to the same rules and regulations.  Anyone interested in traveling for medical purposes should consult with their local physician before traveling and visit the U.S. Centers for Disease Control and Prevention website for more information on Medical Tourism.  
• We strongly recommend supplemental insurance  to cover medical evacuation in the event of unforeseen medical complications.  
• Your legal options in case of malpractice are very limited in Mexico.  Several foreigners have successfully enlisted the support of  PROFECO  (Spanish only) in order to resolve disputes over medical services.
• Although Mexico has many elective/cosmetic surgery facilities that are on par with those found in the United States, the quality of care varies widely.  If you plan to undergo surgery in Mexico, make sure that emergency medical facilities are available and professionals are accredited and qualified.  

Pharmaceuticals

• Exercise caution when purchasing medication overseas.  Pharmaceuticals, both over the counter and requiring prescription in the United States, are often readily available for purchase with little controls.  Counterfeit medication is common and may prove to be ineffective, the wrong strength, or contain dangerous ingredients.  Medication should be purchased in consultation with a medical professional and from reputable establishments.  
• The Drug Enforcement Agency reports counterfeit prescription pills are sold by criminals on both sides of the border. These pills are sometimes represented as OxyContin, Percocet, Xanax, and others, and may contain deadly doses of fentanyl. Counterfeit pills are readily advertised on social media and can be purchased at small, non-chain pharmacies in Mexico along the border and in tourist areas.  U.S. citizens have become seriously ill or died in Mexico after using synthetic drugs or adulterated prescription pills.
• U.S. Customs and Border Protection and the Food and Drug Administration are responsible for rules governing the transport of medication back to the United States.  Medication purchased abroad must meet their requirements to be legally brought back into the United States.  Medication should be for personal use and must be approved for usage in the United States.  Please visit the U.S. Customs and Border Protection and the Food and Drug Administration websites for more information.   
• Visit the  Mexican Health Department  website (Spanish only) or contact the  Embassy of Mexico  in Washington, D.C., for more information about obtaining a permit to import medicine into Mexico.
• For a list of controlled substances in Mexico, visit the  COFEPRIS  website (Spanish only) and the  Mexican Drug Schedule  (Spanish only). U.S. citizens should carry a copy of their prescription or doctor’s letter, but it is still possible that they may be subject to arrest for arriving in Mexico with substances on these lists. Note that a medicine considered “over the counter” in some U.S. states may be a controlled substance in Mexico. For example, pseudoephedrine, the active ingredient in Sudafed, is considered a controlled substance in Mexico. For more information, contact the  Embassy of Mexico  in Washington, D.C.

Assisted Reproductive Technology and Surrogacy  

• If you are considering traveling to Mexico to have a child using assisted reproductive technology (ART) including surrogacy, visit the State Department’s ART and Surrogacy Abroad page for general information regarding U.S. citizenship for the child. 
• Surrogacy in Mexico presents serious risks that must be considered before U.S. citizens begin the surrogacy process.
• If you decide to pursue parenthood in Mexico via ART with a gestational mother, be prepared for possible long delays to document your child’s birth in Mexico and their U.S. citizenship by obtaining a U.S. passport. 
• Ensure you understand Mexican law, which varies by state. The only four states with a legal framework for surrogacy do not permit foreigners and/or same-sex couples to use the procedure. In the other 28 states, surrogacy is largely unregulated.
• In most states, Mexican courts may not enforce surrogacy agreements between non-Mexican or same-sex intending parents and a gestational mother should disputes arise, due to a lack of legal framework for surrogacy. The U.S. Embassy is aware of several cases where surrogacy agencies presented a partial, or false, interpretation of Mexican surrogacy laws.
• In most Mexican states, the gestational mother is the child’s legal parent with full parental rights, and the gestational mother’s name is typically listed on the Mexican state-issued birth certificate. In certain states, a court may amend the birth certificate to remove the name of the gestational mother.
• The U.S. Embassy is aware of cases of foreign nationals, including U.S. citizens, being arrested for attempting to circumvent local law related to surrogacy.

Carbon Monoxide

• Many hotels and other lodgings are not equipped with carbon monoxide detectors, even if they contain sources of this potentially lethal gas. U.S. citizens have died as a result of carbon monoxide poisoning throughout Mexico. If your lodging is not equipped with a carbon monoxide detector, consider traveling with a portable one.

Water Quality: 

• In many areas in Mexico, tap water is not potable. Bottled water and beverages are safe, although you should be aware that many restaurants and hotels serve tap water unless bottled water is specifically requested. Be aware that ice for drinks might be made using tap water.

Altitude: 

• Many cities in Mexico, such as Mexico City, are at high altitude, which can lead to altitude illness. Visit the U.S. Centers for Disease Control and Prevention website for more information about  Travel to High Altitudes .

Adventure Travel

• Participation in adventure sports and activities may not be covered by accident insurance and safety protections and regulations for these activities may differ from U.S. standards.  Visit  our website  and the U.S. Centers for Disease Control and Prevention website  for more information about adventure travel.

General Health

The following diseases are prevalent:

• Typhoid Fever
• Travelers’ Diarrhea
• Chikungunya
• Rocky Mountain Spotted Fever
• Parasitic Infections
• Chronic Respiratory Disease
• Visit the U.S. Centers for Disease Control and Prevention website for more information about Resources for Travelers regarding specific issues in Mexico.   

Air Quality

• Air pollution is a significant problem in several major cities in Mexico. Consider the impact seasonal smog and heavy particulate pollution may have on you and consult your doctor before traveling if necessary.

For further health information, go to:

• U.S. Centers for Disease Control and Prevention  (CDC)

  Private Residential Treatment Facilities: 

• These facilities provide care to U.S. citizens throughout Mexico and include child behavior modification facilities, rehabilitation facilities, and assisted living centers. 
• There is a wide range in standards for education, safety, health, sanitation, immigration, and residency.  Staff licensing may not be strictly enforced or meet the standards of similar facilities in the United States.  
• The State Department has received reports of abuse, negligence, or mismanagement at some of these facilities. U.S. citizens should exercise due diligence and do extensive research before selecting a residential treatment facility.

Travel and Transportation

Road Conditions and Safety:  Motor vehicle accidents are a leading cause of U.S. citizen deaths in Mexico. If you have an emergency while driving, dial “911.” If you are driving on a toll highway (“ cuota ”) or any other major highway, you may contact the Green Angels ( Spanish only ), a fleet of trucks with bilingual crews, by dialing 078 from any phone in Mexico.  Generally, individuals involved in an accident who do not require immediate medical care should contact their insurance providers, who may come to the site to provide an immediate assessment.

Avoid driving on Mexican highways at night. Travel with a charged and functional cell phone capable of making calls in Mexico. Travelers should exercise caution at all times and should use toll (“ cuota ”) roads rather than the less secure free (“ libre ”) roads whenever possible. Do not hitchhike or accept rides from or offer rides to strangers anywhere in Mexico. Travelers encountering police or security checkpoints should comply with instructions.

Road conditions and maintenance across Mexico vary with many road surfaces needing repair. Travel in rural areas poses additional risks to include spotty cell phone coverage and delays in receiving roadside or medical assistance.

Vehicular traffic in Mexico City is subject to restriction Monday through Saturday, according to the license plate number, in order to reduce air pollution. For additional information, refer to the  Hoy No Circula website  ( Spanish only ) maintained by the Mexico City government. See our  Road Safety Page  for more information.  Also, visit  Mexico’s national tourist office website , MexOnline, and Mexico’s customs website  Importacion Temporal de Vehiculos  ( Spanish only ) for more information regarding travel and transportation.

Traffic Laws:   U.S. driver’s licenses are valid in Mexico. Mexican law requires that only owners drive their vehicles or that the owner be inside the vehicle. Failing to abide by this law may lead to impoundment and a fine equal to the value of the vehicle.

Mexican citizens who are not also U.S. citizens or LPRs may not operate U.S.-registered vehicles in Mexico. Mexican insurance is required for all vehicles, including rental vehicles. Drivers involved in accidents, even minor incidents, may be subject to arrest if they are found to be driving without proper insurance, regardless of whether they were at fault. Driving under the influence of alcohol, using a mobile device while driving, and driving through a yellow light are all illegal in Mexico.

If you drive your vehicle into Mexico beyond the immediate border area (approximately 12 miles into Mexico), you must apply for a temporary vehicle import permit with Mexican customs, Banjercito , or at some Mexican consulates in the United States. The permit requires the presentation of a valid passport and a monetary deposit that will be returned to you upon leaving Mexico before the expiration of the permit. Failing to apply for a temporary vehicle import permit may lead to impoundment and a fine equal to the value of the vehicle. 

Vehicles crossing into Mexico must have a valid license plate and registration sticker. Mexican authorities will often refuse to admit vehicles with temporary or paper license plates. Vehicles with expired registration or unauthorized plates will likely be confiscated and the operator could be charged with a fine equal to the value of the vehicle.

The Mission Mexico Vehicle Recovery Unit  assists with the return of stolen U.S. vehicles recovered by Mexican authorities.

If you have an emergency while driving, dial “911.” If you are driving on a toll highway (“cuota”) or any other major highway, you may contact the Green Angels (Spanish only), a fleet of trucks with bilingual crews, by dialing 078 from any phone in Mexico.  Generally, individuals involved in an accident who do not require immediate medical care should contact their insurance providers, who may come to the site to provide an immediate assessment.

Public Transportation/Taxis:  Security on public buses varies throughout the country but is considered a relatively safe transportation option in Mexico City and other major tourist centers. Passengers should protect their personal possessions at all times as theft is common. Intercity bus travel should be conducted during daylight hours in preferably first-class buses using toll roads.

Robberies and assaults on passengers in taxis not affiliated with a taxi stand (known as “libre” taxis) are common. Avoid taking any taxi not summoned by telephone or contacted in advance, including “libre” taxis. When in need of a taxi, telephone a radio taxi or “sitio” (regulated taxi stand) and ask the dispatcher for the driver’s name and the taxi’s license plate number. Application-based car services such as Uber and Cabify are available in many Mexican cities, and generally offer another safe alternative to taxis. Official complaints against Uber and other drivers do occur, however, and past disputes between these services and local taxi unions have occasionally turned violent, resulting in injuries to U.S. citizens in some instances.

See our Road Safety page for more information. 

Aviation Safety Oversight:  The U.S. Federal Aviation Administration (FAA) has assessed the Government of Mexico’s Civil Aviation Authority as not being in compliance with International Civil Aviation Organization (ICAO) aviation safety standards for oversight of Mexico’s air carrier operations. Further information may be found on the  FAA safety assessment page .

Maritime Travel:  Mariners planning travel to Mexico should also check for U.S. maritime advisories and alerts .  Information may also be posted to the  U.S. Coast Guard homeport website , and the NGA broadcast warnings .

If you enter by sea, review the Mexican boating permit requirements  prior to travel or contact the  Embassy of Mexico  in Washington, D.C., for more information.

Maritime Safety Oversight:  The Mexican maritime industry, including charter fishing and recreational vessels, is subject solely to Mexican safety regulations.  Travelers should be aware that Mexican equipment and vessels may not meet U.S. safety standards or be covered by any accident insurance.

For additional travel information

• Enroll in the  Smart Traveler Enrollment Program (STEP)  to receive security messages and make it easier to locate you in an emergency.
• Call us in Washington, D.C. at 1-888-407-4747 (toll-free in the United States and Canada) or 1-202-501-4444 (from all other countries) from 8:00 a.m. to 8:00 p.m., Eastern Standard Time, Monday through Friday (except U.S. federal holidays).
• See the  State Department’s travel website  for the  Worldwide Caution  and  Travel Advisories .
• Follow us on  Twitter  and  Facebook .
• See  traveling safely abroad  for useful travel tips.

Review information about International Parental Child Abduction in Mexico . For additional IPCA-related information, please see the International Child Abduction Prevention and Return Act ( ICAPRA ) report.

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How Biden’s New Immigration Policy Works

The new policy will give some 500,000 people a pathway to citizenship.

• Share full article

By Hamed Aleaziz

President Biden’s new immigration policy protects some 500,000 people who are married to U.S. citizens from deportation and gives them a pathway to citizenship.

The election-year move comes just two weeks after Mr. Biden imposed a major crackdown at the U.S.-Mexico border, cutting off access to asylum for people who crossed into the United States illegally.

The policy announced on Tuesday is aimed at people who have been living in the United States for more than a decade and have built their lives and families here.

Here is how it works:

Why do the spouses of American citizens need protection?

Marrying an American citizen generally provides a pathway to U.S. citizenship. But people who crossed the southern border illegally — rather than arriving in the country with a visa — must return to their home countries to complete the process for a green card, something that can take years. The new program allows families to remain in the country while they pursue legal status.

Who is eligible?

There are roughly 1.1 million undocumented immigrants married to U.S. citizens in the United States, according to Fwd.us , an immigration advocacy group, but not all of them are eligible for the program.

The spouses must have lived in the United States for 10 years and have been married to an American citizen as of June 17. They cannot have a criminal record. Officials estimate that the policy will provide legal status and protections for about 500,000 people. The benefits would also extend to the roughly 50,000 children of undocumented spouses who became stepchildren to American citizens.

When will the program take effect?

Biden administration officials said they expected the program to start by the end of the summer. Those eligible will then be able to apply for the benefits.

Why is President Biden doing this now?

Mr. Biden is trying to strike a tricky balance on immigration, which is a serious political vulnerability for him. Polls show Americans want tougher policies. Just two weeks ago, Mr. Biden announced a crackdown on asylum at the southern border.

His new policy, giving hundreds of thousands of immigrants new legal protections, is a way for him to answer the calls from the progressive base of the Democratic Party, which has accused the White House of betraying campaign promises to enact a more humane approach to immigrants.

Hamed Aleaziz covers the Department of Homeland Security and immigration policy. More about Hamed Aleaziz