Are my business travel expenses deductible if my spouse, friend, or acquaintance goes with me?

If a spouse, dependent or another individual goes with you on a business trip or to a business convention, you cannot deduct their part of the travel expenses unless that person is your employee, has a bona fide business purpose for the travel and would otherwise be allowed to deduct the travel expenses. You can still deduct your part of the travel expenses as long as the other criteria for deduction are met.