Dear XXXXXXXXX,
Thank you for your question.
Your meals are deductible, but your spouses are not. Normally, business meals are only 50% deductible for any business related travel.
The airline tickets and hotel meals are fully deductible for you to the extent of business, but you have to allocate between personal and business use. For example: your spouses share is not deductible, and the portions used for side trips, etc are also not deductible.
You have to allocate based on percentage of use for business actives and pleasure.
Please use this IRS pamphlet for a guide: http://www.irs.gov/pub/irs-pdf/p463.pdf
The IRS regs do not say you can not have fun at what you do. However, if you take your wife, then she is not part of the job. Unless you hire her and pay her on a W-2.
Now concider that there is a difference in hotel rate from what you would pay alone and having a second adult. I would apportion by the difference in hotel rate, and take the full cost of the meals that you write about.
HR & Business Operati&ons C&onsultant
Central Michigan University, MSA Candidate; Global Compensation Operations Mngr; AA Degree Lib Arts