You can deduct travel if the primary purpose of the travel is business-related. Example: Small-business owners go to Hilton Head to work on business plans and review business reports because the location was “appropriate and helpful” in accomplishing that work. As long as 4 hours and 1 minute of each week-day is business-related, then the entire cost of the trip can be deducted to some degree. …and, if you conduct business on Friday and Monday, then the sandwiched-weekend does not need to be business-related in order to deduct weekend lodging and meals.
Other potentially-deductible business-related travel: Travel and visit a customer or prospect each day of the trip to deduct that day’s travel expenses. Or you can spy on a competitor, study architecture of the city for an upcoming office remodel, sample food of the destination-city if you are in the food business, attend a convention or seminar, or cruise to Europe to attend a seminar or visit a client.