Meals & Entertainment Deduction

As tax planning season is upon us, we wanted to outline the various deductions available to certain business expenses. Please contact a dental specialist at BerganKDV with any questions.

50% Deduction

  • Employee travel meals
  • Client meals
  • Client entertainment (sports tickets, etc.)
  • Employee conference meals

100% Deduction

  • Meals for convenience of employees
  • Non-meal expenses (transportation, lodging, meeting room rental)
  • De minimis expenditures
  • Items available to the public (coffee in lobby)
  • Reimbursed expenses
  • Item treated as compensation
  • Business gifts under $25.00
  • Employee recreation meals (company-wide)

No Deduction

  • Club dues
  • Business gifts over $25.00
  • Skybox fees
  • Lavish or extravagant expenses
  • Personal items

Items without documentation/substantiation

CATEGORIES: Dental | Healthcare and Dental
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