Incentive Trip Deduction-Am I Mean?

[NECPA in NEBRASKA]

I want to make sure that I'm not being a jerk or overly cautious. A client received an incentive trip that included her guest. The cost of the entire trip to Jamaica to an all-inclusive resort was included on her 1099 MISC along with her sales income. I didn't know anything about it, until she emailed me and said that other reps were writing off the trip. I argued that it was a vacation and then she sent me the guidelines from her company that since it was a business and training event, that it could be deducted.  They had meetings that they were required to go to. Her guest attended the meetings, but is not an employee or a rep. I said that only her portion of the trip would be deductible and not her guest. She is balking, but I don't see anyplace that a spouse/whatever on a trip is deductible. I may be nuts, but I think that part of the amount should come out as 50% deductible for meals. The only thing that I can see is using Per Diem for those days. The company did not charge her for her guest, it was part of her reward.

Does anyone have any ideas on another way to handle it? I don't want to rob anyone of a legit deduction, but everything that I can find says that the spouse portion is not deductible. 

Thanks!

 

[easytax]

Possibly reaching and no cites off top of head -- BUT -- might depend on wording of reward. Would same amount be on 1099 if only she attended or less if she did not take a guest? If same dollars and cost would have been same for one as for two, then all might be business related.

[NECPA in NEBRASKA]

According to the wording, they can earn or buy-in to take a guest. She did not pay anything additional, so I guess she earned the trip. She did tell me that I'm not the only tax preparer to question writing off the entire trip. I will ask her about the amount being the same, but the company had to pay for two plane tickets. If she didn't take a guest, they would have put another rep in her room with her. I am going to have her check and see if the total price would have been the same if it was just her. Thanks for trying to help me. I've been doing a lot of reading and it says it has to be 75% business for international travel. So I will keep asking questions.