Cruise Conventions

[Kram BergGold]

To deduct a cruise, "you must travel on a U.S.-registered ship that stops only in ports in the United States or its possessions, such as Puerto Rico or the U.S. Virgin Islands. If a cruise sponsor promises you’ll be able to deduct your trip, investigate carefully to make sure it meets these requirements.
If you go on a cruise that is deductible, you must file with your tax return a signed note from the meeting or seminar sponsor listing the business meetings scheduled each day aboard the ship and certifying how many hours you spent in attendance. Make sure to get this statement from the meeting sponsor. Your annual deduction for attending conventions, seminars, or similar meetings on ships is limited to $2,000."
I found this online. Two questions:
1. Does the $2,000 limit include the airfare to get to the cruise ship location or is it a limit on what you pay for the cruise?
2. I don't know how old this informationis, is it correct about attaching the statement to the return?

[New York Enrolled Agent]

To deduct a cruise, "you must travel on a U.S.-registered ship that stops only in ports in the United States or its possessions, such as Puerto Rico or the U.S. Virgin Islands. If a cruise sponsor promises you’ll be able to deduct your trip, investigate carefully to make sure it meets these requirements.
If you go on a cruise that is deductible, you must file with your tax return a signed note from the meeting or seminar sponsor listing the business meetings scheduled each day aboard the ship and certifying how many hours you spent in attendance. Make sure to get this statement from the meeting sponsor. Your annual deduction for attending conventions, seminars, or similar meetings on ships is limited to $2,000."
I found this online. Two questions:
1. Does the $2,000 limit include the airfare to get to the cruise ship location or is it a limit on what you pay for the cruise?
2. I don't know how old this informationis, is it correct about attaching the statement to the return?

A portion of §274. I suppose it's open to interpretation but I would tend to think the air travel is an expense allocable to the meeting??? For example, If I go to NAEA's NTPI in Las Vegas, I include the air travel as part of my expense - I'm not sure I see any difference for the ship seminar.

The code still has the requirement for the written document.

(2) Conventions on cruise ships

In the case of any individual who attends a convention, seminar, or other meeting which is held on any cruise ship, no deduction shall be allowed under section 162 for expenses allocable to such meeting, unless the taxpayer meets the requirements of paragraph (5) and establishes that the meeting is directly related to the active conduct of his trade or business and that--


(A) the cruise ship is a vessel registered in the United States; and
(B) all ports of call of such cruise ship are located in the United States or in possessions of the United States.


With respect to cruises beginning in any calendar year, not more than $2,000 of the expenses attributable to an individual attending one or more meetings may be taken into account under section 162 by reason of the preceding sentence.
...

(5) Reporting requirements
No deduction shall be allowed under section 162 for expenses allocable to attendance at a convention, seminar, or similar meeting on any cruise ship unless the taxpayer claiming the deduction attaches to the return of tax on which the deduction is claimed--


(A) a written statement signed by the individual attending the meeting which includes--

(i) information with respect to the total days of the trip, excluding the days of transportation to and from the cruise ship port, and the number of hours of each day of the trip which such individual devoted to scheduled business activities,
(ii) a program of the scheduled business activities of the meeting, and

(iii) such other information as may be required in regulations prescribed by the Secretary; and


(B) a written statement signed by an officer of the organization or group sponsoring the meeting which includes--

(i) a schedule of the business activities of each day of the meeting,
(ii) the number of hours which the individual attending the meeting attended such scheduled business activities, and

(iii) such other information as may be required in regulations prescribed by the Secretary.