Julia: I too am sitting back and watching for answers on this. It pains me to have to go to 'a tax professional' just to get an answer to one question. My questions pop up at odd times, and not necessarily when I'm talking to a tax professional. And if I have my taxes done by somebody, then I really haven't learned anything, and the door is closed to new questions until next tax season...or meeting at $ ??/hour. If/when I do break down and go for help I'll take Randy Potter's advice and have it done by an "Enrolled Agent"...I think that means that they are specifically qualified/whatever to present your case directly to the IRS. It's a good thing! As far as conventions or seminars, consider that they usually contain a series of different expense opportunities: transportation (airfare, train, taxi, car rental, gas (if using your own vehicle)), convention fees, lodging, meals, entertainment, and possibly incidentals. The type of expense determines where on Schedule C it will show up, so there is no one line on which to place "the MRC Convention" total expenses, they have to be broken down. "Travel Expenses" are fairly easy to isolate, I usually put on line 24a -car rental I call a Travel Expense -gas for the rental car, Travel Expense -driving my own car there, "Car and Truck Expenses", line 9 -parking, my car or the rental, "Car and Truck", line 9 -bridge tolls, my car or the rental, "Car and Truck", line 9 "Deductible meals and entertainment", line 24b can get tricky and there are specific record keeping requirements. They (the IRS) have extended advice on that in other booklets, and it's a good idea to look at some of the large tax-preparation books availble at all the bookstores.  I think that your meals are not a problem so much, but if you're buying food, drinks, or entertainment for others, you have to remember who was in the party, and you have to have a (recorded) business reason for it.              ???  I still wonder about all those per diem meal allocation tables and how they might fit into the mix.           Any takers? ??? Hotel/motel expenses I think are Travel, line 24a If I stay with a friend and bring them a thankyou gift, I consider that a Travel expense,. If I take them out to dinner, that is a "Meals" expense, line 24b Other Expenses are detailed "from line 48 on page 2" I have a line there that I call "Training/Seminars" in which I include the cost to get into the Convention. If you get picky, the Banquet is a line 24b Meals and Entertainment expense If I buys tools, "Other Expenses, Tools" If I buy books, "Other Expenses, Reference Materials" If I sign up for a year of Fine Woodworking, "Other Expenses, Subscriptions" If I am charged $2.00 at an ATM while I'm out of town, "Other Expenses, Bank Service Charges   If my wife flies in FRI night for the weekend.......makes me happy, but doesn't show up on my Schedule C. If I take the next week off and go to Disneyland (or perhaps in your case, Hershey, PA), all the expenses after checkout time are mine.......but airfare home for me is part of the Travel Expense that got me out to the Convention in the first place. And, if I take a cab to the airport, tip a baggage guy, buy coffee (for me) waiting for the plane, and buy a lunch (for me) so I don't starve on the plane, that's a Schedule C expense. So is a parking expense at the origin airport (less the days you were on vacation) or cab/limo/bus/taxi/tolls back home. so that's my guess for Convention-related expenses. Oh be careful about claiming 'Incidentals' expenses. Read their description. ???                   What I'd like to know is, where on the Schedule C to put these items: computer software purchase cell-phone or pocket pc purchase anybody have any experience here??? thanks Terry <hr size=1>Never miss a thing. <a href="http://us.rd.yahoo.com/evt=51438/*http://www.yahoo.com/r/hs"> Make Yahoo your homepage.</a>