Meals & Entertainment Deduction Assessment

The Tax Cuts and Jobs Act made changes to the deductibility of certain meals and entertainment expenses. This assessment can help you determine how a particular expense should be handled under the new law.
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No deduction is allowed for this expense.

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No deduction is allowed for this expense.

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This expense is eligible for a 100 percent deduction.

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This expense is eligible for a 100 percent deduction.

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No deduction is allowed for this expense

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This assessment is for determining the deductibility of meals and entertainment expenses. If you need help determining the deductibility of another type of expense, consult your trusted BKD advisor.

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No deduction is allowed to the extent a food or beverage expense is lavish or extravagant under the circumstances. In addition, the taxpayer (or the taxpayer’s employee) must be present at the furnishing of such food or beverage.

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This expense is eligible for a 50 percent deduction until 12/31/2025. After 12/31/2025, de minimis fringe benefits related to meals provided at an on-premises, employer-operated eating facility are nondeductible.

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This expense is eligible for an 80 percent deduction, assuming it is properly substantiated.

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This expense is eligible for a 50 percent deduction.

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This expense is eligible for a 100 percent deduction.

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This expense is eligible for a 100 percent deduction

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No deduction is allowed for this expense.

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