Deducting Entertainment Costs of a Spouse
The Directly Related Test
If your spouse is present during the entertainment and it qualifies under the directly related test, the spouse's share of the costs is deductible.
The Associated Test
Under the associated test you may deduct your spouse's share of the entertainment costs provided your share and your business associate's share of the cost is deductible.
For example, if your business associate is accompanied by his spouse, you may have your spouse accompany you and deduct your spouse's cost.