Is Spouse Travel Tax Deductible for Your Business?

No, spouse travel is generally not tax deductible as a business expense. The IRS considers this a personal expense, even if it has some connection to your work activities. However, there may be limited exceptions in specific circumstances.

Key Rules for Deducting Spouse Travel

Costs for a spouse or partner are NOT deductible unless: (1) They are an employee, (2) They have a bona fide business purpose for travel, and (3) Their expenses would otherwise be deductible.

Requirements to Claim This Deduction

• Spouse must be an employee with business purpose
• 'Networking' or 'support' doesn't qualify
• Must have documented work performed

How to Document Spouse Travel for Tax Purposes

Proper documentation is critical for any business deduction. For spouse travel, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRC § 274(m)(3). This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.