I disagree about having to book the work in advance. The IRS wants you to have an intent to make money. If your trip were to coast $1000, and you only found $10 of work and wanted to deduct the entire cost of the trip, there would be some hard questioning if you were audited. There are lots of people on this Forum who do road trips and accept shops as they go along the route. The key idea is that you are running a business, and you have to intend making money, otherwise it is not a business. Are there days when you might lose money - if you are like me, the answer is yes. But at the end of the year, I make money running this small business. Generally, the IRS looks at a rolling 5 years and wants you to make money in 3 (it might be only 2) of those years in order to avoid a lot of questioning.
Shopping Southeast Pennsylvania, Delaware above the canal, and South Jersey since 2008