Question: I recently attended a national photographers’ conference in New York City. My spouse (who isn’t a photographer and didn’t attend the conference) came along on the trip. Any chance that any of my spouse’s expenses qualify as deductible?

Answer: There’s no deduction whatever for the portion of the outlays attributable to your spouse’s travel, meals, and lodging – with a limited exception, one that will allow relatively few freelancers to salvage deductions for a mate’s travel expenses. To qualify for that exception, these requirements must be met: (1) The spouse (or dependent, or any other individual) accompanying you on business travel is a bona fide employee of the outfit that pays for the trip -- in this case, your freelance business); (2) the spouse has undertaken the travel for a bona fide business reason; and (3) the spouse is otherwise entitled to deduct the expenses.

Special tip: Take heart. Some often overlooked tax relief remains available for lodging costs, even when your spouse, significant squeeze, or someone else tags along only for fun. You are entitled to a deduction for lodging based on the single-rate cost of similar accommodations for you – not half the double rate you actually paid for the two of you.

Let’s say the two of you drive to New York, and you stay at a hotel where rooms go for $180 for a single and $200 for a double. Besides a deduction for the total cost of driving to and from New York (you obviously incur the same driving expenses whether your spouse accompanies you or not), you are entitled to a per-day deduction for your hotel room of the entire single rate of $180, rather than half the double rate, or $100. To help safeguard your deduction in case the IRS questions it, remember to have the hotel bill note the single rate on your bill, or be sure to get a rate sheet.