The Internal Revenue Service (IRS) has long held that expenses incurred in connection with a convention, seminar, or similar meeting in North America are deductible.
These generally include accommodations, meals, meeting materials, and ground and air transportation associated with the meeting, convention, or seminar.
For meetings held outside North America, expense deductions are limited. The specifics of this law are contained in Section 274(h) of the Internal Revenue Code. The law was updated in IRS Bulletin 2007-18, published April 30, 2007.
This bulletin identifies the following U.S. areas and other nations that fall under the definition of “North America” for the purpose of claiming meeting-related tax deductions:
- The 50 states of the United States and the District of Columbia*
- Antigua and Barbuda
- Aruba
- Bahamas
- Barbados
- Bermuda
- Canada
- Costa Rica
- Dominica
- Dominican Republic
- Grenada
- Guyana
- Honduras
- Jamaica
- Mexico
- Netherlands Antilles
- The Republic of the Marshall Islands
- The Federated States of Micronesia
- The Republic of Palau
- Trinidad and Tobago
Some Caribbean nations, such as Saint Lucia, are not included. In the case of Saint Lucia, expenses are not deductible because this nation has not enacted legislation to enact the tax information exchange agreement it signed with the United States in 1987.
The possessions of the United States, which for this purpose are American Samoa, Baker Island, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, Guam, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, the Midway Islands, Palmyra Atoll, the United States Virgin Islands, Wake Island, and other United States islands, cays, and reefs not part of the 50 states or the District of Columbia
