The economy continues to recover from the massive downward spiral, and for many individuals, that means an diminished vacation finances. Cheap alternate options include planning a vacation within driving distance of your home or staying with family to diminish lodging fees. You also should consider allowing the US government to cover part of the vacation. When you mix business events into a vacation, you'll be able to deduct expenses from the trip. That is why most home business conferences are typically in popular tourist destinations.

There are generally two major instances when a vacation qualifies for a business deduction. First is when you are actively searching/interviewing for a new job. Second is when you find yourself traveling for your business. This second reason is why everyone should start a home business.

Looking for new employment.
The IRS applies it really nicely: "You may deduct travel expenses, including meals and lodging, you had in looking for a new job in your present trade or business. You may not deduct these expenses if you had them while looking for work in a new trade or business or while looking for work for the first time. If you are unemployed and there is a substantial break between the time of your past work and you're looking for new work, you may not deduct these expenses, even if the new work is in the same trade or business as your previous work."  You don't need to land the job to partake in the deduction.

Deductible costs while on the "business trip".
1. Traveling: If you utilize your car while traveling, you may possibly deduct either the costs for travel or simply deduct using the "standard gas mileage rate". The rate is currently set at the rate of $0.50/mile. Transportation will be fully deductible during the entire trip whether using an SUV, plane, bus, or anything else.
2. Food: Meals tend to be deductible at 50% pertaining to both you plus your business associate. If you pay for your colleagues, that as well is 50% deductible in your case.
3. Places to stay: Lodging is fully tax deductible for one's stay.  Extra rooms and charges for roll-away beds are not deductible.
4. Entertainment: 50% associated with costs of entertainment are usually tax deductible when you bring a business associate.
5. Miscellaneous: Mobile phone, internet, fax, clothes, tips, and many others things are just about all fully duty deductible.

Further rules:
1. To get tax deductions, expenses must be ordinary and necessary. Luckily in your case the government gives lots of leeway with what is ordinary and necessary. First class travel, high-priced restaurants, and expensive food can all be essential for business. Just remember that there's a difference between a great $250/night accommodation and luxurious $2000/night package. Be reasonable.
2. You should have more days relating to business activities than not.
3. You'll only be able to deduct the expenses directly regarding a spouse, child, or other if he/she is an employee with a legitimate business reason for going on the trip with you.
4. Trips where you leave the continent are more complicated.  Investigate the rules thoroughly.