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school and then home. You can deduct your transporta- tion expenses from your regular work site to school and then home. Example 3. Assume the same facts as in Example 1, except that you attend the school for 9 months on Satur- days, nonwork days. Since you are attending school on a temporary basis, you can deduct your roundtrip transpor- tation expenses in going between home and school. Example 4. Assume the same facts as in Example 1, except that you attend classes twice a week for 15 months. Since your attendance in school isn't considered temporary, you can't deduct your transportation expenses in going between home and school. If you go directly from work to school, you can deduct the one-way transporta- tion expenses of going from work to school. If you go from work to home to school and return home, your transporta- tion expenses can't be more than if you had gone directly from work to school. Using your car. If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. The standard mileage rate for miles driven from January 1, 2022, through June 30, 2022, is 58.5 cents a mile. The standard mileage rate for miles driven from July 1, 2022, through December 31, 2022, is 62.5 cents a mile. Whichever method you use, you can also deduct parking fees and tolls. See Pub. 463, chapter 4, for information on deducting your actual expen- ses of using a car. Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals, later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Travel expenses for qualifying work-related education are treated the same as travel expenses for other em- ployee business purposes. For more information, see chapter 1 of Pub. 463. You can't deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Mainly personal travel. If your travel away from home is mainly personal, you can't deduct all of your expenses for travel, meals, and lodging. You can deduct only your ex- penses for lodging and meals (see 50% limit on meals, later) during the time you attend the qualified educational activities. Whether a trip's purpose is mainly personal or educa- tional depends upon the facts and circumstances. An im- portant factor is the comparison of time spent on personal activities with time spent on educational activities. If you spend more time on personal activities, the trip is consid- ered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. CAUTION ! Example 1. You work in Newark, New Jersey. You traveled to Chicago to take a deductible 1-week course at the request of your employer. Your main reason for going to Chicago was to take the course. While there, you took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Since the trip was mainly for business, you can deduct your roundtrip airfare to Chicago. You can't deduct your transportation expenses of going to Pleasantville. You can deduct only the meals (see 50% limit on meals, later) and lodging connected with your educational activities. Example 2. You work in Boston. You went to a univer- sity in Michigan to take a course for work. The course is qualifying work-related education. You took one course, which is one-fourth of a full course load of study. You spent the rest of the time on personal activities. Your reasons for taking the course in Michigan were all personal. Your trip is mainly personal because three-fourths of your time is considered personal time. You can't deduct the cost of your roundtrip train ticket to Michigan. You can deduct one-fourth of the meals (see 50% limit on meals, later) and lodging costs for the time you attended the uni- versity. Example 3. You work in Nashville and recently trav- eled to California to take a 2-week seminar. The seminar is qualifying work-related education. While there, you spent an extra 8 weeks on personal activities. The facts, including the extra 8-week stay, show that your main purpose was to take a vacation. You can't deduct your roundtrip airfare or your meals and lodging for the 8 weeks. You can deduct only your ex- penses for meals (see 50% limit on meals, later) and lodg- ing for the 2 weeks you attended the seminar. Cruises and conventions. Certain cruises and conven- tions offer seminars or courses as part of their itinerary. Even if the seminars or courses are work related, your de- duction for travel may be limited. This applies to: • Travel by ocean liner, cruise ship, or other form of luxury water transportation; and • Conventions outside the North American area. For a discussion of the limits on travel expense deduc- tions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Pub. 463. 50% limit on meals. Generally, you can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. How- ever, you can deduct 100% of meals provided by a res- taurant. This applies only to meals paid or incurred after December 31, 2020, and before January 1, 2023. If you were reimbursed for the meals, see How To Treat Reim- bursements, later. Qualified performing artists and fee-based state or local government officials must use Form 2106 to apply any limit. Chapter 11 Business Deduction for Work-Related Education Page 63