K, a professor of accounting at the University of Cincinnati, often teaches continuing education courses for the AICPA.This year she taught a tax update session in Scottsdale.She invited her husband, L, to come along, so the couple flew out to Arizona.L helped her prepare transparencies and flip-charts for her presentation.The cost of L's flight to Scottsdale is not deductible regardless of the nature and relevance of his contribution to K's work because the cost is not related to his own trade or business.

Question

Quizplus · Accepted Answer

According to IRS regulations, the cost of travel for a spouse or dependent is not deductible unless the spouse or dependent is also a business employee and the travel is for a bona fide business purpose. Since L's contribution was not related to his own trade or business, his flight cost is not deductible.

K, a Professor of Accounting at the University of Cincinnati