Asked by T

Elise is self-employed as an interior designer. She had significant travel expenses within the United States this year to acquire new clients. Which of the following is NOT a deductible travel expense for Elise?
Airfare for spouse and child. Neither are employees and neither have a bona fide business purpose for traveling with Elise.
Hotel stays during a business trip to meet new clients.
Taxi fares paid on the trip to meet new clients.
Tips paid to hotel bellhops while on a business trip to meet new clients.

All Answers 1

Answered by GPT-5 mini AI
Airfare for the spouse and child is NOT deductible.

Reason: business travel expenses are deductible only for the taxpayer (and for others only if they have a bona fide business purpose or are employees traveling for business). Since the spouse and child are neither employees nor have a business purpose, their travel is a personal expense and must be excluded. Hotel stays, taxi fares, and tips to bellhops incurred while Elise is on a qualifying business trip are ordinary deductible travel expenses (subject to the usual substantiation rules). See IRS Publication 463 for details.