Discussion:Meal and Entertainment Expenes
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Discussion Forum Index --> Tax Questions --> Meal and Entertainment Expenes
| 23 December 2005 | |
| Suppose you are a self employed freelance food journalist, you contibute recipes, restaurannt reviews and articles on the food business to major publications. How does this affect the 50% limit on meal and entertainment expenses, with special consideration regarding the meals you eat at restaurants you are reviewing? | |
| 24 December 2005 | |
| Deduct 50% of all meals. I do not think it matters why he eats food. | |
| 26 December 2005 | |
| I'd tend to agree with the 50% deduction, however, I had a return a couple of years ago for a catering business where the shareholders visited Europe and the tax partner deducted 100% of all the meals they consumed while traveling and 'researching'.LJACPA 12:57, 26 December 2005 (CST) | |
| 5 January 2006 | |
| I'll take an opposite stance since Dmilder asked about special consideration regarding restarant reviewers. I'll need to give a little background, so excuse the long-windedness.
Boyd Gaming operated casino/hotel properties in Las Vegas. It imposed a "stay-on-premises" rule for an employee's entire shift, and maintained on-site cafeterias at each location to provide employees with free meals. Boyd sought to deduct 100% of the cost of these meals. The Tax Court held that Boyd did not furnish meals to "substantially all" of its employees for "the convenience of the employer". TC Memo 1997-445 The Ninth Circuit overturned the Tax Court on Boyd's appeal (83 AFTR 2d 99-2354). In the opinion, Judge McKeown wrote, "Contrary to the Tax Court's conclusion, no nexus other than the ‘stay-on-premises’ policy was required for the meals to satisfy the Kowalski test. Indeed, the Commissioner's argument that the meals must be linked to an employee's specific duties would render the test virtually impossible to satisfy; only restaurant critics and dieticians could meet such a test." (pg. 99-2359) That sure sounds to me like the Ninth Circuit is saying that restaurant reviewers can deduct 100% of their meals expense. (Maybe not so long-winded after all!!!) | |
| 5 January 2006 | |
| Hi. I KNOW there was an IRS Ruling on restaurant reviewer meals that came out quite a few years ago. Unfortunately, I can't find the ruling, but my memory tells me the meals were 100% deductible in this case. Dan | |
| 15 March 2008 | |
| OK...just got to thinking....TOO much work here to worry about dinner for the family..sent them over to Chili's curb-side and brought home dinner.....can they eat under MY expenses when I total them all up??? Sort of like I 'wined and dined them' HA HA
DJ | |
