Hi, I’m Jane, and I work for the IRS.
Businesses may no longer deduct expenses for entertainment, amusement or recreation activities.
But, you can still deduct 50% of the cost of business meals if you or your employee is present, and the food or beverages aren’t lavish or extravagant.
For more details, go to irs/newsroom/businesses.
Then click “Businesses Expenses Deductions for Meals, Entertainment.”
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Thank you.