We run an event each year and fly our daughter /her husband and their kids into town to run the event as event managers (employees). Our S corp buy the tickets for the whole family but the kids do not work the event so I assume we can not deduct the cost of their tickets. Would I show their kids flights as a non deductible expense? On the 1120S do we have to list what the non deductible expenses are? I don't want to muddy the waters and raise any flags and would like advice on the best way to do this moving forward. Thanks for the insight.