Are you expecting to take a business trip in the near future, and are you interested in taking your spouse with you? Here is some information about deducting the costs of having your spouse along for the trip.

Many restrictions apply for deducting a spouse’s travel costs. First of all, your spouse must be your employee. This restriction prevents deductibility in most cases.

If your spouse does happen to be your employee, you can deduct travel expenses if his/her presence is necessary on the trip and serves a business purpose. If there is a personal element, such as sightseeing, or your spouse’s purpose is to only participate in social functions, it will be more difficult to establish a business purpose for his/her accompaniment.

If your spouse’s travel satisfies these requirements, the normal deductions for business travel away from home can be claimed. These include the costs of lodging, meals, transportation, and incidental costs such as phone calls.

Even if your spouse’s travel doesn’t satisfy the requirements, you may be able to deduct portions of the trip’s expenses.

Contact Ellis & Associates, CPAs, P.A. for more information at (410) 256-9298.