Business Expense for 2003?

What is the name of your state? NY

I started my own Princess House Business in Sept 2002. Taxes for 2002 were very easy, since I didn't have a weird expenses, because I had just started my business.

Every year, Princess House has their annual Celebration event (basically a convention) - this year it is in July in Florida. Princess House permits consultants to bring their spouses with them to Celebration, provided a guest registration fee is paid. Spouses then participate in various events and receptions (both with other spouses while the consultants are in siminars and with other spouses AND the consultants). I am paying my registration fee (and that of my husband) through profit check deductions. Is the registration fee for my husband deductible as a business expense? What about the cost of his plane ticket to get to Florida? Also, can I expense the full cost of the hotel, since I would have had to pay that whether or not my husband came with me?

Thanks so much!
-Christina

None of his expenses/fees are deductible, but you can deduct the hotel room in full, since that expense was not tied to him attending the conference as a guest.