MCE Conferences highlights the importance of compliance with IRS regulations for healthcare providers attending CME seminars outside North America, including those on cruise ships. The document provides a checklist to help ensure that expenses related to these seminars are deductible, detailing the criteria for reasonableness and specific conditions for cruise ship events. MCE Conferences aims to deliver exceptional CME experiences while minimizing the risk of IRS scrutiny.

1. Travel CME News You Can Use
What you need to know about CME Conferences outside North
American Area –
MCE Conferences proactively solicits feedback from CME program attendees. Our
goal is to ensure that every conference provides an exceptional experience for our
participants and their families. Over the last couple of years, we received requests
from attendees to organize CME seminars in Europe or on cruise ships. While we
have considered the allure that offering such destinations can have, we believe that
part of the premium service we provide includes the peace of mind that comes with
avoiding raising red flags with the IRS.
Healthcare providers could be in for a surprise when seeking to deduct expenses
for continuing medical education seminars, medical conventions and meetings
being held outside the North American Area. The IRS has specific requirements
when it comes to attending continuing medical education conferences in these
locations and, while there are many courses offered in such places, not all CME
seminars are created equally.
To ensure against sending the IRS an unnecessary red flag saying, "audit me," take
a moment to check your answers to some of the most common questions posed by
the IRS. Below is a brief but effective checklist:
1) Does the CME seminar being held outside the North American area meet the
"Reasonableness Test?" The IRS will take into account the following factors
to determine whether the continuing medical education seminar you chose
meets its criteria for reasonableness:

2.  The purpose of the meeting and its activities
 The purpose of the sponsoring organization or group and its
activities
 The homes of the sponsoring organizations' active members, along
with the places at which other meetings they provide have been
held or will be held
 Other factors you believe to be relevant
2) Is the CME seminar or other medical event being held on a cruise ship? All
ships that sail are considered cruise ships. The IRS will allow a deduction of
expenses up to $2,000 per year for attending conventions or similar events
on cruise ships, provided they meet the following requirements:
 It must be directly related to your trade or business
 All ports of call are located in the United States or in its
possessions
 The vessel itself must be registered in the U.S.
 A written attachment to your tax return that is signed by you that
identifies the total number of days of the trip (not including days of
transportation to/from the cruise ship port), a program identifying
the scheduled business activities of the meeting, seminar, or
convention, along with the number of hours each day that you
devoted to them.
 A written attachment to your tax return that is signed by an officer
of the organization or group that sponsored the meeting that
verifies the business activities of each day of the meeting and the
number of hours you attended those scheduled activities.

3. Once you are sure these requirements are met, be certain that you also satisfy the
IRS's more general rules for deducting expenses related to business trips outside
the United States North American Area. For more information CLICK HERE
MCE Conferences looks forward to answering any questions you may have and
continuing to provide primary care healthcare professionals with the highest
standards in continuing medical education programs at beautiful family-friendly
destinations in the North American Area.
The North American Area includes the following locations CLICK HERE