FileLater Online Income Tax Extensions

Authors Row  

Business Meal, Travel & Entertainment
Deductibility Checklist

© by Greta P. Hicks, CPA

Type of Expenditure                                              100% 50% 0%
BUSINESS MEALS
"Quiet business meal"                                                                                                                            checker.gif (920 bytes)
Lavish and extravagant meal                                                                                                                     checker.gif (920 bytes)
Lunch with employee, business discussed   checker.gif (920 bytes)  
Lunch with employee, no business discussed     checker.gif (920 bytes)
Lunch with customer, business discussed   checker.gif (920 bytes)  
Lunch with customer, no business discussed     checker.gif (920 bytes)
Lunch with customer on your road trip, no business discussed
                   Customer’s meal     checker.gif (920 bytes)
                    Your meal   checker.gif (920 bytes)  
Dinner for employee working overtime (if deemed de minimis) checker.gif (920 bytes)     
Lunch ordered in for staff meeting (if deemed de minimis) checker.gif (920 bytes)     
Lunch and dinner provided at or near cost to employees at employer-operated cafeteria checker.gif (920 bytes)      
Dinner for customer and spouse, no one else present        checker.gif (920 bytes)
Transportation to/from restaurant for business meal checker.gif (920 bytes)    
ENTERTAINMENT
Transportation to/from sporting event checker.gif (920 bytes)    
Ticket price for sporting event associated with business entertaining   checker.gif (920 bytes)  
Scalper’s premium for tickets     checker.gif (920 bytes)
Cover charge, taxes and tips   checker.gif (920 bytes)  
Country club dues and fees     checker.gif (920 bytes)
Country club dues and fees, business meals   checker.gif (920 bytes)  
Golf, business discussed   checker.gif (920 bytes)  
Luncheon club dues     checker.gif (920 bytes)
Tickets to charitable fund-raising sports event checker.gif (920 bytes)    
Tickets to non-profit high school or college sports event with paid coaches & referees   checker.gif (920 bytes)  
TRAVEL EXPENSES
Transportation and lodging expenses checker.gif (920 bytes)    
Meals taken alone while away from home   checker.gif (920 bytes)  
Transportation, living and attendance expenses for investment seminar     checker.gif (920 bytes)
Expenses for travel as form of education     checker.gif (920 bytes)
Travel for charitable purposes with some personal leisure     checker.gif (920 bytes)
Per diem reimbursement up to federal limit
                    Employee checker.gif (920 bytes)    
                    Employer checker.gif (920 bytes)    
Per diem reimbursement in excess of federal limit
                    Employee   checker.gif (920 bytes)  
                    Employer checker.gif (920 bytes)    

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List of Articles by Greta P. Hicks, CPA

GRETA P. HICKS, CPA and former IRS manager, concentrates in solutions to IRS problems and advises business and tax professional on IRS policies and procedures. Ms Hicks is owner of TAX SOLUTIONS, Inc., a company providing educational materials and programs on solutions to IRS problems and is a nationally known speaker and writer on solutions to IRS problems. To arrange for consultation contact: Greta's web site: http://www.gretahicks.com

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