Courses

Surgent's Food, Beverage, and Entertainment Expensing After Tax Reform (ELEX)

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Member Price: $0.00 Non-Member Price: $0.00

Date/Time:: May 23, 2018, 1:00pm–3:00pm
Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
Level:: Basic

The Tax Cuts and Jobs Act of 2017 made significant changes to a taxpayer's ability to deduct entertainment and lobbying expenses. This program is a two-hour intensive webinar on the changes recently made to the deductibility of entertainment and lobby expenditures that practitioners will need to advise their clients.

Objective

Understand the new changes to the tax rules relating to the deductibility of expenses relating to client and employee entertainment, food and beverages and qualified transportation expenses resulting from the Tax Cuts and Jobs Act of 2017

Highlights

New rules relating to the deductibility of activities considered entertainment, amusement, or recreation, membership dues/professional dues
Deductibility of food and beverage expenses
Qualified transportation expenses
Deduction for facilities expenses

Designed For

Tax practitioners who anticipate advising clients with respect to client and employee provided entertainment expenses, professional dues and entertainment facilities

Prerequisite

A basic understanding of the tax rules relating to individual income tax

Advanced Preparation

None