Travel Expenses for Husband & Wife

June --

I have been a self-employed historian, located in Columbus, Ohio, since retirement from my teaching position at Ohio State University.

My income comes from book royalties, lecture honoraria, and contracting to teach seminars and workshops. My question is this: If my wife accompanies me on a research trip to an out-of-town library or archives, engaging in research on my behalf, can I deduct her expenses in any way other than by formally hiring her as an employee (and incurring the obligation to pay into her social security, etc.)?

Can I pay her as an independent contractor, obligated to report her own income and pay her own social security and deducting her own expenses?

Can I simply deduct her expenses as if they were my own?

Sincerely,
Michael

Wow! Michael, you are the first self-employed historian to send me a question. My husband is a historian. Here's two of his books A Battle for the Soul of New York and 1929: America Before the Crash.

On to your question: The only way to deduct travel expenses for a spouse is if the spouse is your employee.You say, "incurring the obligation to pay into her social security." Well, unless your income is greater than the year's required amount your combined social security costs will be the same whether she is an employee or not.

And if she is an employee you may deduct her travel expenses. So there may be a tax benefit and yet cost you nothing but time.

Be sure to read my posts in this category payroll -- spouse as employee to learn more about the advantages of hiring your spouse.

Best,
June