NCL America
Pride of Aloha & Pride of America vs. Foreign-Flagged Ships and U.S. Hotels
| US HOTELS | US FLAGGED CRUISE SHIPS | FOREIGN FLAGGED CRUISE SHIP | ||
|---|---|---|---|---|
| Main purpose must be business | Y | Y | NA | |
| Tax Deduction for Participants Only | Y | Y | NA | |
| Spouse / Companion Deduction | 0% | 0% | 0% | |
| Location Requirements | NORTH AMERICAN REGION | ALL US PORTS | NA | |
| Cruise Fare or Hotel Room Rate | 100% OF SINGLE OCCUPANCY RATE | 100% OF SINGLE OCCUPANCY RATE | 0% | |
| Food | 50% ALL FOOD | 100% ALL FOOD INCLUDED IN CRUISE FARE | 50% OPTIONAL A LA CARTE DINING | 0% |
| Entertainment | 50% ALL ENTERTAINMENT | 100% ALL ENTERTAINMENT INCLUDE IN CRUISE FARE | 50% ANY ADDITIONAL ENTERTAINMENT (I.E. TOURS, SPA) | 0% |
| All NCF's (Non Commissionable Fares) | NA | 100% | 0% | |
| All Taxes (GET, Government Taxes and Fees), Hotel Taxes | 100% | 100% | 0% | |
| Transportation / Airfare | 100% | 100% | 0% | |
| Maximum deduction per participant per year | NA | $2000 | NA | |
This data is being provided for information purposes only and should not be regarded as tax or legal advice. Always consult your tax advisor regarding your specific situation
All NCL cruise fares are based on double occupancy. Therefore, for tax purposes the single rate occupancy rate (200% of per person rate) is deductible regardless of single or double occupancy.
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