Life After COVID-19: Which Types of Meals and Entertainment are Tax Deductible?

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:

Description100% Deductible50% DeductibleNot Deductible
Restaurant meals with clients and prospectsX  
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 restaurantX  
Meal served at chamber of commerce meeting held in a hotel meeting roomX  
Meal consumed in a fancy restaurant while in overnight business travel statusX  
Meals cooked by you in your hotel room kitchen while traveling away from home overnight X 
Year-end party for employees and spousesX  
Golf outing for employees and spousesX  
Year-end party for customers classified as entertainment  X
Meals made on premises for general public at marketing presentationX  
Team-building recreational event for all employeesX  
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 golfX  

If you have a question about these deductions or any other tax matter, please contact us today!

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