Travel agent wife and I escort groups on cruises. What expenses in travel can we write off and does it include just her?

[genemccandless]

We pay for travel to and from destinations, port fees and any travel costs associated with this escort group.

[AnnetteB6 · Accepted solution]

If your wife is self-employed or the owner of the travel agency, then her travel expenses may be deducted as a business expense.  This would include airfare, vehicles, lodging, and meals.

If you are an employee of her self-employed travel agent business, then your expenses may also be deducted as long as your presence on the trip served a true business purpose.

No travel expenses for either of you are deductible if she is an employee of the travel agency and not self-employed.  Employee business expenses are not deductible on the Federal return for the years 2018 through 2025 due to the Tax Cuts and Jobs Act passed in 2017.

For more details, take a look at the following resources:

Can I deduct travel expenses?

Publication 463 (2022), Travel, Gift, and Car Expenses