The Key Rule: The Primary Purpose Must Be Business For authors, especially those who write novels grounded in real-world settings or history, travel isn’t just for fun—it can be part of the job. That dreamy trip to Scotland? If you're a romance novelist writing historical fiction set in the Highlands, it could become a legitimate tax-deductible business expense—if done right.
If you're going to deduct travel expenses, the primary reason for your trip must be related to your work as an author. That means you're not simply tagging on a few hours of research to a pleasure trip—you're going there to do work.
Ask yourself: Would I still go on this trip if I weren’t writing this book? If the honest answer is “yes,” it’s a red flag. The IRS (or CRA in Canada, HMRC in the UK) looks closely at whether the trip was primarily business.
What You Can Claim as a Business Expense
If your trip is mainly for research, here’s what you can often deduct:
Lodging
Hotel costs while you're conducting research.
Airbnb stays if used during the research portion of your trip.
Transportation
Flights to and from your research destination.
Rental car or local transportation used for getting to historical sites, archives, or interviews.
Meals
50% of meal costs while you're conducting research. Keep detailed records of who you met with (if applicable) and the business purpose of the meal.
Research Materials & Access
Museum entry fees, historical site passes, and guided tours relevant to your book's setting or theme.
Fees for accessing archives or hiring a local historian or translator.
Office Supplies or Tools Used on the Trip
Notebooks, maps, digital audio recorders, or camera gear used for documentation.
Portable laptop or software if it’s specifically purchased for use during the trip.
What You Cannot Claim
Just because you’re a writer doesn’t mean everything on the trip is deductible. Here’s what usually doesn’t count:
Personal Sightseeing
A day spent hiking or visiting unrelated attractions, like amusement parks or beaches, is personal.
Family or Friends’ Expenses
Your spouse or kids’ airfare, meals, and entertainment are not deductible unless they’re also directly involved in your research.
Luxury Upgrades
First-class flights or luxury suites that go beyond a reasonable business need won’t pass the audit test.
Souvenirs or Gifts
Scottish wool blankets or souvenir kilts—unless they are part of your research or promotional material (e.g., props for a book launch)—are personal expenses.
How to Document Your Trip for Tax Purposes
To back up your deductions, keep these records:
Itinerary or travel agenda showing how much of the trip was for research.
Receipts for all expenses (meals, lodging, transportation, etc.).
Photos or notes from the sites you visited that relate to your book.
Journal entries or blog posts showing you were actively researching (e.g., notes from a castle tour, interviews with locals, sketches of locations).
Proof of connection to your book: Mention the location in your book’s setting or notes to show the link.
Bonus Tip: Promote Your Trip as Part of your Author Platform
Documenting your research trip on social media, a blog, or in your newsletter is not only great marketing—it adds credibility to your claim that the trip was for business.
For example, if you post Instagram stories from the Isle of Skye explaining how you're capturing the atmosphere for your next historical romance, you're reinforcing your trip’s professional purpose.
Final Thought
Turning a vacation into a business expense is possible, but it requires planning, integrity, and careful documentation. If your primary goal is book research, and you treat it like a business trip—not a holiday in disguise—you can explore the world and write it off.
As always, consult with a tax professional to ensure you’re following local laws and maximizing your legitimate deductions. Happy researching—and writing!
