CONVENTIONS: A taxpayer can deduct travel expenses when he/she attends a convention if he/she can show that the attendance benefits his/her trade or business.

CRUISE SHIPS: Up to $2,000 per year of expenses of attending conventions, seminars, or similar meetings held on cruise ships are deductible. Five tests must be met.

ENTERTAINMENT EXPENSES: A taxpayer may be able to deduct business related entertainment expenses for entertaining clients, customers, or employees if they are both ordinary and necessary and meet two tests. In general, only 50% is deductible.

CLUB DUES AND MEMBERSHIP FEES: A taxpayer CANNOT deduct dues for membership in any club organized for business, pleasure, recreation, or other social purpose.