My recommendation is to ask a tax expert, either a lawyer or a CPA.
1. Call the IRS and ask them. Call 6 times. Get seven different answers.
2. Ask a CPA.
3. Just do it. Prepare to have that deduction denied and pay the subsequent tax if it is denied.
I am a CPA. (Which stands for Couldn't Pass Again)
He holds up his arm, showing that he's wearing a watch.
"See this watch? It's brand new. Great watch, I love it. Now that I've shown it to you all, it becomes work-related and is also... therefore... deductible."
If it doesn’t stick out like a sore thumb, I would say take it but be prepared if you get audited. Document document and document.
Is she self-employed or run a business organizing tours? Does she receive income for organizing these tours such as consulting fees or commissions? Does she have other business expenses or just the 2 trips? Did she have any business meetings while traveling?
She cannot as far as I know, deduct anything as a business expense unless she has income for said business (not net profit mind you, but income).
You should however consult with a tax professional. But this may be helpful.
Travel Expenses Must Be Business-Related
Your travel must be primarily business-related in order to be deductible. Pleasure trips are never deductible. You can deduct travel expenses only if you are traveling away from home in connection with the pursuit of an existing business.
Allocation Required if Travel Combines Business and Pleasure
What about travel that is both business-related and personal? The IRS is on the lookout for taxpayers who try to classify a nondeductible personal trip as a deductible business trip. So, if you travel to a destination and engage in both personal and business activities, you can deduct your traveling expenses to and from the destination only if the trip is primarily related to your business.
The primary purpose of a trip is determined by looking at the facts and circumstances of each case. An important factor is the amount of time you spent on personal activities during the trip as compared to the amount of time spent on activities directly relating to business. Travel expenses outside the U.S. may be further limited if any part of your trip is for personal purposes.
If the trip is primarily personal in nature, none of your traveling expenses are deductible. This is true even if you engage in some business activities while you are there. (However, you may be able to deduct particular expenses you incur while you’re at your destination if they otherwise qualify as business deductions.)
you need a CPA for an answer. If she took the children on any of the tours or locations, it may not be strictly a ‘business’ expense. A CPA would know.