If a person is the sole proprietor of a Spanish language school, would they be within their rights to deduct an educational research trip to a Spanish speaking country?

ANSWER

The BIDaWIZ Team's Answer:

Yes, it's possible, but they would need to go solely for business, not for leisure. In addition, they need to have an itinerary and receipts for all expenses to support the deduction in case of an audit. IRC Section 274(c) specifically discusses this activity. Again, it must be for their business.