Guide to Deducting Travel, Meals and Entertainment Expenses
Overview
This program will explain the new rules for deducting travel, meals and entertainment expenses and the TCJA disallowance of business entertainment expenses. Documentation requirements and planning opportunities related to travel, entertainment, and automobile expenses will also be addressed.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate
Highlights
- Recent tax legislation, rules and developments impacting travel and meals expense reporting
- Adequate accounting rules for reimbursements, including accountable plans, going paperless, reimbursement for non-deductible expenses
- Reporting travel expenses: travel status, simplified per diem
- "Directly related to" and associated with" tests
- Facility vs. activity expenses
- 9 exceptions to Section 274
- Business meals: IRS Notice 2018-76
Prerequisites
Basic working knowledge of business expense reporting
Designed For
Practitioners, members in industry, or personnel responsible for payroll tax reporting or determining and reviewing travel and entertainment deductions
Objectives
- Gain insight on the "big picture" in this complex area
- Distinguish the rules of determining travel and entertainment expenses
Preparation
None
Leader(s):
Leader Bios
Doug Van Der Aa, Federal Tax Workshops
Douglas J. Van Der Aa, CPA, JD, has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 18 years. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. He taught for 12 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University's Seidman College of Business, where he taught in both the undergraduate and MST programs.
Non-Member Price $159.00
Member Price $129.00