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Tax Cuts and Jobs Act Discontinues Entertainment Expenses

Posted by on in Tax Planning
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Cancel the party bus and discontinue the corporate suite at your local sports stadium.


Business deductions for entertainment expenses long used by companies to woo clients has been discontinued as part of the 2017 Tax Cuts and Jobs Act. Effective January 1, 2018, the costs of certain business entertainment expenses will no longer be deductible.


Among these entertainment expenses are:


  • Entertainment based meals when no business is being conducted
  • Theater tickets
  • Sporting events
  • Box seats at any venue
  • Outings, such as hunting and fishing trips


There is some good news however. 50% of the cost of meals incurred at entertainment events is still deductible, as long as business was conducted at the event. So although you can no longer deduct those playoff seats, your business is still eligible to expense costs associated with a meal for you and those you entertain for business purposes.


The cost of rewarding your employees is still a perk allowed under the new tax law. These fully deductible expenses include:


  • Office events such as picnics, dinners, or holiday gatherings
  • Social and recreational activities, including sporting events, but not including the C-Suite (CEO, CFO, COO)


These expense deduction changes are significant and will impact all businesses regardless of size. It is important that companies understand these changes and make the necessary adjustments to ensure they are taking the correct deductions.


We would be happy to discuss these and other matters that may impact you and your business.




The materials available at this web site are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice with respect to any particular issue or problem. Use of and access to this Web site or any of the e-mail links contained within the site do not create an attorney-client relationship between Preovolos Lewin & Hezlep, ALC and the user or browser. The opinions expressed at or through this site are the opinions of the individual author and may not reflect the opinions of the firm or any individual attorney.

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Carl L. Jones is a San Diego-based attorney specializing in Probate, Trust Administration, Contested Trust Matters, Estate Planning, Guardianships, Conservatorships, Business Formation, and Tax Controversies.


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Guest Saturday, 23 March 2019