Foreign Seminar in Africa - Business Related - Deductible?

[Don Hughes]

TP went to Africa to take a free counseling seminar, and he is a counselor.

Would travel, Motel and food be a deduction for the days of the seminar only?

I would think so, but does it matter who put on the free seminar and if it was only available in Africa, would that exclude the business deduction?

Thanks again.

[Lion EA]

How many seminar days and how many personal days did he spend in Africa?

Also, make sure you're looking up International travel rules, because they differ from US travel rules a bit. Just haven't had anyone recently.

[DANRVAN]

19 hours ago, Don Hughes said:

it was only available in Africa,

Was it really necessary for him to attend the seminar and incur all of the travel expense?

[BrewOne]

right, ordinary and necessary.

I accepted travel expenses for a dog trainer's trip to Sweden, but it was for a certification course not offered here.

[DANRVAN]

1 hour ago, BrewOne said:

for a certification course not offered here.

I can sure see a situation where it would be allowed.

But for OP,  I have to question what knowledge was derived from a "free" seminar with $x,xxx of related travel expenses.  And if the knowledge was so critical to his/her profession, was there no other way to obtain it?

[Max W]

"FREE", throws up a red flag for me.   A quick search revealed 3 counseling Institutes in Africa, one in SA and 2 in Nigeria.  They all charged fees.  My guess is that the free seminar is to get attendees to listen a few hours of actual seminar followed by a high pressure sales pitch to enroll in a series of expensive courses.   Tread carefully. 

[Don Hughes]

Thanks all!!!!!