Deducting Spouse's Travel Cost

[Kram BergGold]

Self employed wife had a medical issue and needed assistance when traveling on business. Her husband traveled with her to assist her so that she could work. He is not her employee. She has been S/E for many years. This was kind of a one shot deal. She could not have made the trip without someone going with her. Can she deduct his airfare?

[TAXNJ]

Don’t know if this may apply but thought to share with you See one of the reply posts mentioning pub 17

https://forum.thetaxbook.com/forum/discussion-forums/main-forum-tax-discussion/431-medical-travel-expense#post32206

[Uncle Sam]

How is she trying to take that deduction - as a necessary business expense, or as an itemized medical deduction?

[Kram BergGold]

Business expense. TAXNJ, funny you found that old post. I was one of the contributors to it!

[Uncle Sam]

That 2005 post TAXNJ referred to isn't the same - it didn't involve attempting claiming a business deduction for a business trip of the unhealthy spouse.

[New York Enrolled Agent]

Whenever sections 162 and 262 intersect, the IRC says 262 prevails.

To paraphrase the judge in the 1983 Moss case “only the unimaginative would travel at their own expense”. IMO, no deduction for H’s airfare.

[TAXNJ]

Business expense. TAXNJ, funny you found that old post. I was one of the contributors to it!

Did not see your post name. Did you change it?

At least you have one reply post here with a reference c/o IRC Sections

[New York Enrolled Agent]

Did not see your post name. Did you change it?

Reverse the letters in Kram. Put Gold in front of Berg and you’ll see the name in the thread.