| |
U.S. Hotel |
NCL U.S.-Flagged Cruise Ship |
Foreign-Flagged Cruise Ship |
Main
Purpose
(must be
business) |
Y |
Y |
N/A |
Tax
Deduction
(for Participants
Only) |
Y |
Y |
N/A |
|
Spouse/Companion Deduction |
0% |
0% |
0% |
|
Location Requirements |
North
America |
All U.S. Ports |
N/A |
|
Cruise Fare or Hotel Rate |
100%
of Single Occupancy Rate |
100%
of Single Occupancy Rate |
0% |
| Food |
50%
All Food |
100%
Food Included in Cruise Fare |
50%
Optional
A La Carte
Dining |
0% |
|
Entertainment |
50%
All Entertainment |
100%
Entertainment Included
in Cruise Fare |
0% |
| All
Port Charges |
N/A |
100% |
0% |
| All
Taxes |
100% |
100% |
0% |
|
Gratuities |
100% |
100% |
0% |
|
Transportation/Airfare |
100% |
100% |
0% |
|
Maximum Deduction per Year |
N/A |
$2,000.00 |
N/A |