When are airline tickets purchased for business travel tax deductible, year purchased or year used?

I bought tickets in late Dec 2006 for a business trip in early 2007. Are the tickets a deduction for 2006 when I paid for them, or in 2007 when the actual business travel took place.

they are deductible when you bought and paid for them in 2006...

In the year the expense was incurred.

However, if you receive a refund of the tickets in a later year, you are required to file an adjustment to the prior year's return.

Individual taxpayers work on a cash basis. This means that expenses are deductible when you pay the cash for them. Deduct in 2006.

When you bought them as it is on the receipt.

IF you didn't receive any reimbursement for them, and didn't get a refund for any reason, you would deduct the expense in the year paid.

You need to know that if someone traveled with you who was not a business associate, that person's air fare isn't a tax deduction. Also, if the trip wasn't solely for business, there may be other limitations on the amount of business expense you may claim.

You deduct them when you pay for them. The other expenses would be deducted when you travel, of course.