Is there a way for a husband and wife who own an S Corp to deduct an out of town trip for business? If they have a business purpose for the meeting, they are more likely to get the deduction than just meeting in town at a fancy restaurant.
The Heineman Case was a tax court reviewed case that ruled a board meeting on Heineman’s vacation property to getaway from distractions to review his S Corp’s business plan made the trip deductible as a business expense.
To get the deduction you have to show the main purpose of the trip was business and prove the business took place. So spending more time at business than personal activities will qualify your trip. You also need to show that you actually worked. Show minutes and maybe a tape of the meeting, maybe a copy of a business plan or other work done on the trip.