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Deducting Business Entertainment Expenses at a Glance


Generally, 50 percent of meal and entertainment expenses are allowed as a deduction, and you must have records to prove the business purpose.

More Information

Tax Topic 512 - Business Entertainment Expenses

Related Forms

Form 2106, Employee Business Expenses (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 26, Car Expenses and Other Employee Business Expenses - See Entertainment Expenses for essential guidance

Publication 463, Travel, Entertainment, Gift, and Car Expenses - Chapter 2, Entertainment - Detailed guidance

Page Last Reviewed or Updated: 25-Jan-2016