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Airfare Proration for International Travel Under an Accountable Plan
April 7, 2026
Q. I know Pub 463 speaks to International Travel Airfare Proration when combining personal and business with regard to business deductions. Does the same apply to IRS accountable plan employee reimbursement? For example: Airfare to China for a 10-day trip: 30% is business, 70% personal. Is the employee only eligible for 30% of the airfare cost under the accountable plan?
A.
(Answered by IOFM's third-party experts)
The proration rules from Pub 463 (which derive from IRC §274(c) and Treas. Reg.…
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