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Food, Beverage, and Entertainment Expensing Webinar


May 23
10:00 a.m. - 12:00 p.m.

CPE Credits



PICPA Member: $89 | Nonmember: $114

 More Information

Course No.
A basic understanding of the tax rules relating to individual income tax
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.


The IRS has recently issued final regulations regarding the TCJA’s 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 addressed 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. To effectively advise clients, it is imperative for tax practitioners to understand these rules and be updated on the latest guidance.


  • Special rules for 2021 and 2022 allow 100% deductibility for meals
  • IRS rules relating to the nondeducibility of activities considered entertainment or amusement
  • What constitutes entertainment for tax purposes?
  • When are meals deductible and at what rate once the special rules applicable to 2021 and 2022 no longer apply
  • When employers may deduct food and beverages provided to employees
  • Special rules for per diem meal payments for 2021 and 2022


Michael J Tucker, Ph.D., LL.M., J.D., CPA

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston.



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