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Work. Wander. Win: How to Make Every Business Trip Work Harder for You


Woman with curly hair walks along a waterfront, holding a phone and book. City skyline in the background under a partly cloudy sky.

Business travel is no longer just about attending conferences or work meetings, it’s about designing trips that work smarter for you. Enter “The Sandwich Rule.”


The Sandwich rule offers a strategic way to blend business and leisure while staying compliant with IRS guidelines.


For w-2 employees, it means extending your stay without increasing company costs.


For entrepreneurs, it’s a powerful tax strategy that turns work trips into opportunities for savings and renewal.


So, what exactly is it and how can you make it work for you?


What Is the Sandwich Rule?


The Sandwich Rule is not an actual rule, but rather CPA jargon that is used as a popular tax-planning strategy based on IRS guidelines (see Publication 463) that describe how travel days are treated for business travel deductions.


The concept is simple: If the majority of your trip days are primarily for business, your transportation expenses (such as airfare) are typically deductible even if you extend your stay for leisure before or after the business purpose.​


Example: If you leave on Wednesday for business meetings Thursday and Friday, stay the weekend for personal reasons, and return Monday, both Wednesday and Monday count as business travel days.


As long as business days outnumber personal days, most major travel costs may be deductible.


Your trip is, effectively, “sandwiched” between business obligations.​


Blue suitcase, white airplane model, and red umbrella on a monthly calendar background, suggesting travel plans.

For W-2 Professionals: Leveraging Within Company Policy


The Sandwich Rule isn't a personal tax deduction for W-2 employees under current law (2018–2025). Most employees cannot deduct unreimbursed travel expenses due to the suspension of miscellaneous itemized deductions.


However, you can often structure your business travel to enjoy more time at your destination, as long as it does not increase the costs for your employer.​


How to Implement:


  • Check your company’s travel policy: Many organizations allow employees to extend stays at their own expense, as long as total costs don’t increase.​


  • Book strategically: If airfare is cheaper with a Saturday-night stay, this often benefits your company, too.


  • Use extra time for personal enrichment: Add cultural experiences or networking to support your growth, with employer approval.


  • Keep records: Document your business activities for company compliance.


For Entrepreneurs and Business Owners: A Tool for Smart Tax Strategy


Entrepreneurs and business owners can fully leverage this principle if their trip’s primary purpose is demonstrably business-related.


How to Implement:


  • Anchor the trip with business intent: Meetings, site visits, or conferences must establish the business rationale.​


  • Travel days count: IRS rules let you count travel days as business days if they are necessary for reaching or leaving your destination.


  • Document everything: Save receipts, agendas, and notes substantiating the business nature of your trip.​


  • Strategically add leisure: As long as business days outnumber personal days, the primary travel costs (including flights and hotels) may be deductible.​


  • Bringing a companion: If a spouse or friend tags along, only the single-occupancy lodging rate and your own travel expenses are deductible; extra costs attributable to your companion are not.​


Always consult your accountant for personalized guidance as compliance hinges on records and clear business motivation.​


Woman with suitcase gazes at plane through large airport window. Bright sky with clouds. Empty seats create a calm, anticipatory mood.

The Atelier Perspective


We see travel as a means of creating momentum through deliberate structure. The Sandwich Rule reflects a core philosophy: strategic freedom.


Blending work and pleasure through smart planning fosters both professional achievement and personal enrichment.


For women, and all driven professionals, this principle helps redefine success: freedom through structure, intention alongside ambition.



Disclaimer

This article is for educational purposes only and does not constitute legal, tax, or investment advice. Always consult a qualified tax professional before implementing.

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