Have you missed partying and having business meals with your prospects, customers, and employees?
Well, get ready to start again. Soon, COVID-19 will behind us. It could be just a few short months away.
To help you get ready, check the table below for what you can do in 2021 and 2022 as the law stands now:
| Amount Deductible for Tax Years 2021-2022 | |||
| Description | 100% | 50% | Zero |
| Restaurant meals with clients and prospects | X | ||
| Entertainment such as baseball and football games with clients and prospects | X | ||
| Employee meals for convenience of employer, served by in-house cafeteria | X | ||
| Employee meals for required business meeting, purchased from a restaurant | X | ||
| Meal served at chamber of commerce meeting held in a hotel meeting room | X | ||
| Meal consumed in a fancy restaurant while in overnight business travel status | X | ||
| Meals cooked by you in your hotel room kitchen while traveling away from home overnight | X | ||
| Year-end party for employees and spouses | X | ||
| Golf outing for employees and spouses | X | ||
| Year-end party for customers classified as entertainment | X | ||
| Meals made on premises for general public at marketing presentation | X | ||
| Team-building recreational event for all employees | X | ||
| Golf, theater, or football game with your best customer | X | ||
| Meal with a prospective customer at the country club following your non-deductible round of golf | X |
If you have any questions on this chart, please
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