Question: I went to a get-together with some fellow photographers. There wasn’t a speaker; it was more of a social event. But I see it as networking with my professional colleagues, and most of the talk was about work-related issues. Can I take a business-expense deduction for the cost of getting there? How about my cash contribution to the refreshments for the group?

Answer: The event does qualify. You're entitled to claim the entire cost of round-trip travel between your home and the party's site. For travel by bus, train, or taxi, just keep track of your fares and claim them as business expenses; for auto travel, you can claim actual expenses or a standard mileage allowance. That standard allowance for tax year 1999 is 32.5 cents a mile through March 31st and 31 cents through the rest of 1999. Whether you claim actual expenses or use the mileage allowance, remember to deduct parking fees and bridge, tunnel and turnpike tolls that you pay while you are on business, too.

As for cash outlays, they fall into the category of meals and entertainment; they're only 50 percent deductible.