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Food, Beverage, and Entertainment Expensing (ELEX)

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Live Webinar SELECT STARTING AT $89 (5 dates)

Credits: 2

Qualifies For: IRS CPE

Instructor(s): Mike Tucker, Ph.D., LL.M., J.D., CPA, Lance Weiss, CPA, CVA

$89

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Self-Study SELECT STARTING AT $49 (On Demand)

On-Demand Webcast

Credits: 2

Qualifies For: IRS CPE

$49
I really liked the two presenter, discussion format.
Maryanne

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Food, Beverage, and Entertainment Expensing (ELEX)

  • Customer Rating
    (18)
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated the deduction for any expenses related to activities generally considered entertainment, amusement, or recreation and also limited the deduction for expenses related to food and beverages provided by employers to their employees. The IRS has recently issued proposed regulations on the business expense deductions for meals and entertainment following changes made to the TCJA. These proposed regulations address the elimination of the deduction for expenditures related to entertainment, amusement, or recreation activities and provide guidance to determine whether an activity is considered to be entertainment. The proposed regulations also address the limitation on the deduction of food and beverage expenses. This program is a two-hour intensive webinar on the changes made by the TCJA as discussed in the recently issued proposed regulations on this topic.

Major Topics:

  • IRS rules relating to the nondeductibility of activities considered entertainment or amusement
  • What constitutes entertainment for tax purposes?
  • When are meals deductible?
  • When employers may deduct food and beverages provided to employees
  • Any updates associated with the issuance of final regulations

Learning Objectives

  • Understand the new statutory and regulatory rules relating to the deductibility of expenses associated with meals, entertainment, and food and beverages employers provide to employees

Designed for:

Tax practitioners who anticipate advising clients with respect to employer meals and entertainment expenditures

Prerequisite:

A basic understanding of the tax rules relating to individual income tax

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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