Originally Posted by
MSPeconomist
I'm not so sure that the purchase of points counts as a business travel expense even if the points are then used to pay for a hotel room that would be reimbursable if paid by money. Some accountant could deny the reimbursement or if it is reimbursed, again the amount could become taxable income for you. The situation could be a bit easier if you were to purchase specifically only the points needed before every stay versus investing early in points with the expectation that these points will be used for business travel hotel stays.
As an accountant and former IRS agent, I believe the purchase of points should be allowed as a lodging expense in the exact dollar amount used to buy a hotel room used for business purposes. Of course, the purchase must be directly traceable to the redemption of those same points used to pay for a hotel room used for business, which is very difficult to prove.