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Surgent's Food, Beverage, and Entertainment Expensing

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$104.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 07/28/2025 from 10:00 am to 12:00 pm
 Fri, 08/08/2025 from 1:00 pm to 3:00 pm
 Mon, 09/22/2025 from 10:00 am to 12:00 pm
 Mon, 10/20/2025 from 1:00 pm to 3:00 pm
 Wed, 11/05/2025 from 10:00 am to 12:00 pm
 Mon, 12/08/2025 from 10:00 am to 12:00 pm
 Wed, 01/14/2026 from 10:00 am to 12:00 pm
 Thu, 02/26/2026 from 10:00 am to 12:00 pm
 Currently available
Designed For:

Tax practitioners who anticipate advising clients with respect to employer meals and entertainment expenditures

Prerequisite:

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

The IRS has issued final regulations regarding the Tax Cuts and Jobs Act's (TCJA) elimination of the deduction for expenditures related to entertainment, amusement, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also address the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. Due to the pandemic, Congress changed the rules for 2021 and 2022 to allow for 100% deductibility for meals. These temporary rules no longer applied starting in 2023.To effectively advise clients, it is imperative for tax practitioners to understand these rules and be updated on the latest IRS guidance related to meals and entertainment.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Understand the new rules relating to the deductibility of expenses associated with meals, entertainment, and food and beverages that employers provide to employees

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.