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Meal & Entertainment Letter

Dear Client:

Tax reform has had a significant impact on the tax deductions you can now claim for business entertainment and meals.

 The chart below shows you how the Tax Cuts and Jobs Act treats 12 meal and/or entertainment events.


Amount Deductible for Tax Year 2018





Meals with clients and prospects


Entertainment with clients and prospects


Employee meals for convenience of employer


Employee meals for required business meeting


Meal served at Chamber of Commerce meeting


Meals while traveling away from home overnight


Year-end party for employees and spouses


Golf outing for all employees and spouses


Year-end party for customers


Meals for general public at marketing presentation


Team-building recreational event for all employees


Golf, theater, or football game with your best customer


* Technically, the TCJA made meals with clients and prospects not deductible. We understand that the tax writers will modify the law to make "so called non-entertainment meals" with clients and prospects deductible. We don’t know when we will see this change, but track your meals with clients and prospects as if the tax writers will truly make them deductible.

 I think you will find this chart helpful. If you have questions, please don’t hesitate to contact me.


 Sickler Torchia Allen & Churchill CPA’s PC

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