Is Entertainment Deductible In 2025

Is Entertainment Deductible In 2025. These final regulations bring clarity for the business community on what food and beverage expenses are deductible related to entertainment, amusement, or recreational. The tax cuts and jobs act (“tcja”) made various changes to the deductibility of certain entertainment, amusement, recreation, meals, and fringe benefit expenditures.


Is Entertainment Deductible In 2025

50% deductible (nondeductible after 2025). 100% deductible if primarily for employees other than owners and highly compensated employees.

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