Can I Deduct My Spouse’s Business Trip Costs?

1. Spouse’s travel costs can be deducted if the spouse is a bona fide employee of the business.
2. The spouse’s presence on the trip must serve a necessary, bona fide business purpose.
3. Social functions and vacation elements may make it difficult to establish a business purpose for the spouse’s presence.
4. If the spouse’s presence is necessary to care for a serious medical condition of the business owner, a bona fide business purpose exists.
5. Normal deductions for business travel away from home can be claimed if the spouse’s travel satisfies these tests. – Non-employee spouses may be able to deduct a portion of travel costs, even if the trip doesn’t meet requirements.
– Only additional costs incurred for the spouse need to be allocated, not 50% of overall travel costs.
– If staying in a hotel, the disallowed portion of the cost for the spouse can be relatively small.
– Costs for driving or renting a car are fully deductible, even with a spouse present.
– Separate costs for public transportation and meals for the spouse are not deductible.
– Contact tax professionals for questions about this or other tax-related topics.

Can You Deduct the Costs of a Spouse on a Business Trip?