If there is a legitimate business reason why you take your spouse with you on a business trip, you can deduct his or her travel costs. In addition, some of your spouse’s travel costs may be deductible even if there is no business reason for the spouse’s travel. Some examples:
- Hotels. If the rate for a single room is $250 and the rate for a double room is $300, you can deduct $250 of the $300 double room rate.
- Entertainment. If you and your spouse entertain a customer, 50% of the cost is deductible.
- Travel. If the cost of your single regular fare is $600 and you are able to purchase special tickets for $400 each for a couple, you can deduct the regular $600 fare if you take your spouse.
- Meals. As is true of all business meals, 50% of the cost is deductible if your spouse and you have a meeting with a customer and business is discussed.