Does precision damage effect incorporeal creatures?

Question

Does precision damage effect incorporeal creatures? If so does it effect them fully, or based on how the effect would attack them (50% for magic weapons, and 100% for Ghost Touch weapons)?

For example:

A rogue flanks a ghost with a fighter. He's using a +1 dagger, and deals +2d6 sneak attack. He hits. Which of the following occurs (or some other result)?

• (1d4+1)/2
• (1d4+1 + 2d6) /2
• (1d4+1)/2 + 2d6

Answer 1

The rules for the Incorporeal subtype mention precision damage specifically:

An incorporeal creature is immune to critical hits and precision-based damage (such as sneak attack damage) unless the attacks are made using a weapon with the ghost touch special weapon quality.

Taken from here. If you don't have a Ghost Touch weapon, then the damage the ghost would take would be (1d4+1)/2. If you do, it would be the full 1d4+1 + 2d6.

Answer 2

A creature with the incorporeal subtype is immune to precision damage, except from ghost touch weapons.

However, it's possible to be incorporeal without gaining the incorporeal subtype, such as by the spell dust form. In that case, an creature attacked without a ghost touch weapon would be vulnerable to precision damage, but the total damage dealt by the attack would still be halved as normal.