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^ endstream endobj 62 0 obj <>stream  endstream endobj 1 0 obj <> endobj 2 0 obj <>stream 2024-01-12T14:20:10-06:00 2024-01-12T14:20:10-06:00 2024-01-12T14:20:10-06:00 Adobe InDesign 19.0 (Macintosh) uuid:be95fd30-3948-d64f-b4ae-57282915266f xmp.did:410bfe9d-a334-47cd-851c-944bd07cbaf7 xmp.id:b66e91f3-85e1-4c2a-ad0c-f55200ffc036 proof:pdf xmp.iid:8f942423-03bb-4723-bb39-d434fad0f411 xmp.did:bcb0d9b6-7444-47a3-b356-2fca50a89b87 xmp.did:410bfe9d-a334-47cd-851c-944bd07cbaf7 default converted from application/x-indesign to application/pdf Adobe InDesign 19.0 (Macintosh) / 2024-01-12T14:20:10-06:00 application/pdf Adobe PDF Library 17.0 False Mac © | Month 2019 Percent deductible Comments Business meals 100% 50% 0% Lavish and extravagant meal  Meal with employee, business discussed *  Meal with employee, no business discussed  Meal with customer, business discussed *  Meal with customer, no business discussed  Meal with customer on a business trip, no business discussed: ■ Customer's meal  ■ Your meal *  Meal for customer and spouse, no one else present  Transportation to/from restaurant for business meal  Dinner for employees working overtime (if deemed de minimis ) *  Meal ordered in for staff meeting (if deemed de minimis) *  Meals provided at or near cost to employees at employer-operated cafeteria  50% deductible through 2025, 0% starting in 2026 Company holiday parties and picnics for employees  Cost of meals provided to employees for convenience of employer on the premises *  50% deductible through 2025, 0% starting in 2026 Meals taken while away from home (employees only) *  Must meet IRS "away from home" rules Snacks and beverages provided to employees on premises (if deemed de minimis)  50% deductible through 2025, 0% starting in 2026 Meals provided at board of directors business meeting *  Meals provided at entertainment facility if separately stated on invoice *  For example: Food and beverages consumed in a suite at a sporting facility are 50% deductible if separately stated/invoiced. Entertainment Transportation to/from sporting event  Parking at event: no deduction Ticket price and scalper's premium for sporting event  Cover charge, taxes and tips  Country and luncheon club dues and fees  Tickets for charitable fundraising sports event  If the ticket price exceeds the fair market value of the event, the charity should provide an acknowledgement that identifies the portion that's deductible as a charitable contribution Charitable contribution in exchange for right to purchase tickets to sporting events  Travel expenses Transportation and lodging expenses for a business trip  Provided not lavish or extravagant Transportation, lodging and attendance expenses for investment seminar  No longer deductible on Schedule A Travel for charitable purposes  Must be directly related to charitable purpose, and individual taxpayer must itemize Nonemployee spouse's travel costs  Employee spouse's travel costs  © | January 2024 Business meal, entertainment and travel deductibility checklist This chart is for general guidance only. It is not a substitute for consultation with your tax advisor. Deductibility of expenses requires careful consideration of the facts and law. This chart is based on the tax law in effect as of January 2024. does not undertake any obligation to update the chart for subsequent changes to the law. For 2021 and 2022: 100% deduction for meals provided by restaurant or caterer for on-site or takeout consumption. * endstream endobj 3 0 obj <> endobj xref 0 4 0000000000 65535 f 0000096164 00000 n 0000096215 00000 n 0000103011 00000 n trailer <<02CB31A73223434DBC4D8DF4480C8642>]>> startxref 116 %%EOF