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  • Joseph Robins, CPA

Business Entertainment Expenses


Prior tax law permitted business owners to deduct expenses for entertainment, amusement or recreation, provided that it was directly related to the taxpayer’s trade or business. Well that is no longer the case. Payments made for activities considered to be entertainment, amusement or for a facility in connection with these activities are no longer deductible. Dues or fees paid for clubs organized for the purpose of business, pleasure, recreation, or any other social purpose are also no longer deductible.

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