This comprehensive mini-course is tailored for CPAs and tax professionals seeking to deepen their understanding of business travel and entertainment expenses. The course meticulously covers the fundamentals of these deductions, identifying key opportunities for tax planning. Participants will master the intricacies of the "away from home" requirement, learning to distinguish between temporary and indefinite work assignments and their impact on tax home determination. The course also delves into the business purpose requirement, including the 51/49 percent test for entertainment, and outlines the rules for deductible conventions, meetings, meals, and lodging. Furthermore, you'll explore the complex regulations surrounding business entertainment expenses, learning how to navigate the restrictions and disallowances effectively. The course emphasizes the critical role of expense substantiation and differentiates between accountable and non-accountable plans, providing essential knowledge for maximizing deductions and maintaining compliance. By the end of this course, participants will be well-equipped to guide clients through the often confusing landscape of travel and entertainment expenses, enhancing their value as trusted tax advisors.