Business Deductions
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- Meal and Entertainment Expenses
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- Per Diem Rates - IRS Publication 1542 Oct 2011 for Travel Within the Continental U.S (for employers who pay a per diem allowance to employees)
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Need Some Deductions for 2011?
Don't overlook these!
Updated for 2011
Small Business Deductions: Meals and Entertainment
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Entertainment Costs of a Spouse
If your spouse is present during the entertainment and it qualifies under the directly related test, the spouse's share of the costs is deductible.
Under the associated test you may deduct your spouse's share of the entertainment costs a long as your share and your business associate's share of the cost is deductible.
For example, if your business associate is accompanied by his spouse, you may have your spouse accompany you and deduct the cost.
Next:
Meals and Entertainment Expenses: Entertainment Facilities
Related Links
- Per Diem Rates - IRS Publication 1542 Oct 2010 for Travel Within the Continental U.S.
- Domestic Per Diem Rates - General Services Administration
- What Are Meal and Entertainment Expenses?
- The Rules for Deducting Meal and Entertainment Expenses
- The Restrictive Tests for Meals and entertainment Expenses
- The Associated Test (meals and entertainment)
- Audit Proofing Your Meal and Entertainment Expenses
- Entertaining at Home
- Tickets to Events
- Skybox Rental
- Club Dues
- Trade Association Meetings
- Business Gifts
- Gift or Entertainment?
- Taking Turns Paying the Bill
- How Much Can You Deduct?
- Transportation Costs
- Exceptions to the 50% Limitation Rule
- Where to Deduct Meal and Entertainment Expenses
- Deducting Qualified Plan Awards
- Deduction Limit for Qualified Plan Awards
- Non-Qualified Plan Awards
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