| |
US HOTELS |
US FLAGGED CRUISE SHIPS |
FOREIGN FLAGGED CRUISE SHIP |
| Main purpose must be business |
Y |
Y
|
NA |
| Tax Deduction for Participants Only |
Y |
Y |
NA |
| Spouse / Companion Deduction |
0% |
0% |
0% |
| Location Requirements |
NORTH AMERICAN REGION |
ALL US PORTS |
NA |
| Cruise Fare or Hotel Room Rate |
100% OF SINGLE OCCUPANCY RATE |
100% OF SINGLE OCCUPANCY RATE |
NA |
| Food |
50% ALL FOOD |
100% ALL FOOD INCLUDED IN CRUISE FARE |
50% OPTIONAL A LA CARTE DINING |
0% |
| Entertainment |
50% ALL ENTERTAINMENT |
100% ALL ENTERTAINMENT INCLUDE IN CRUISE FARE |
50% ANY ADDITIONAL ENTERTAINMENT (I.E. TOURS, SPA) |
0% |
| All NCF's (Non Commissionable Fares) |
NA |
100% |
0% |
| All Taxes (GET, Government Taxes and Fees), Hotel Taxes |
100% |
100% |
0% |
| Transportation / Airfare |
100% |
100% |
0% |
| Maximum deduction per participant per year |
NA |
$2000 |
NA |
