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The IRS has recently issued final regulations regarding the TCJA’s elimination of the deduction for expenditures related to entertainment, amusement, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also addressed the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. Due to the pandemic, Congress changed the rules for 2021 and 2022 to allow for 100% deductibility for meals. To effectively advise clients, it is imperative for tax practitioners to understand these rules and be updated on the latest guidance.
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 Advance Preparation
None IRS Approved
Yes CFP Approved
No YellowBook Approved
No
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