Traveling for Games: What You Can Deduct

Not all travel is created equal when it comes to taxes.

If your school is flying you to an away game, that is not your deductible expense. But if you are getting on a plane because a brand is paying you to show up, that is a different story entirely.

Here is what you need to know.

First: The Big Distinction

Team travel paid by your school is not deductible for you. The school covers it, you do not pay for it, so there is nothing to deduct.

What we are talking about here is travel you pay for out of pocket because of your NIL business. Appearance fees, brand activations, speaking engagements, content shoots away from your campus. When you travel for a legitimate business purpose, that travel can be deductible.

What Qualifies as Business Travel

If you get on a plane because a brand is paying you to be somewhere, that trip has business purpose behind it. The same goes for:

• Attending a brand activation event as a paid partner
• Traveling for a paid speaking engagement
• Flying to a content shoot organized by a sponsor
• Driving to an appearance tied to a sponsorship agreement

The key question is simple: would you be making this trip if no one was paying you for it? If the answer is no, you have a business travel argument.

What You Can Deduct

Once you establish that a trip has a valid business purpose, here is what comes off the table:

• Flights (coach or business class, documented)
• Hotels for the nights tied to the business portion of your trip
• Meals at 50%. The IRS allows half of your meal costs while traveling for business.
• Uber, Lyft, and rideshare to and from airports, venues, and meetings
• Baggage fees tied to the trip
• Parking and tolls when driving to a business event

The Primary Purpose Rule

Here is something that works in your favor. If a trip is primarily for business, you can deduct the travel costs even if you mix in some personal time.

Say you fly to New York for a two-day brand event and stay an extra day to see the city. Because the primary purpose of the trip was business, your flight is still deductible. You just cannot deduct the hotel night you stayed for personal reasons.

The flip side is also true: if a trip is primarily personal with a quick business meeting tacked on, do not try to deduct the flights. The primary purpose test cuts both ways.

Documentation Is Everything

The deduction is only as strong as your records. For every business trip, keep:

• Receipts for flights, hotels, meals, and rides
• A brief note on the business purpose ("Attended Nike activation in Atlanta, paid appearance")
• The contract or confirmation email from the brand or event organizer

A folder in your email or a simple note in your phone for each trip goes a long way if you are ever asked to back up a deduction.

A Note for Pro Athletes

If you have turned pro, your travel universe gets bigger. Training camp travel, offseason appearances, and travel tied to charitable events connected to your sponsorships can all carry deductible business purposes. The same rules apply: document the business reason, keep your receipts, and separate personal travel from business travel clearly.

Three Things to Do Right Now

1. After your next NIL trip, write down the business purpose and keep the receipts before you forget the details.
2. Review any travel you have already taken this year for NIL purposes. If you have receipts and can document the business reason, those deductions may still be available.
3. Ask your tax advisor whether your travel activity qualifies as deductible business travel before you assume it does not.

Athlete's Tax works exclusively with college and professional athletes to help them keep more of what they earn. Schedule a free consultation at athletestax.com.

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