BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month October 22, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Maximizing Travel, Entertainment, and Meal Deductions: Meals after the OBBBA, Documentation, Local Travel vs. Away From Home

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

Businesses frequently incur expenses for travel, meals, and entertainment, and these expenditures can provide lucrative tax deductions. The rules surrounding these deductions are complex. Most recently, the OBBBA has disallowed deductions for employer-provided meals with certain narrow exceptions. Meal expenses, for others, however, are deductible at 100%, 80%, 50%, or 0%, depending on the nature of the expenditure.

To claim these deductions, a taxpayer must retain documentation that includes the name and location of the expenditure, the date, the attendees, the business purpose of the expense, and a receipt or invoice. All expenses must be ordinary and necessary to be deductible. Even with appropriate support, choosing between the standard mileage rate, actual expenses, and applicable per diem rates can be problematic. Taxpayers and their advisers need to understand the rules for deducting travel, meals, and entertainment expenses to maximize these deductions.

Listen as our panel of federal income tax experts reviews the rules and recordkeeping requirements for travel, meals, and entertainment to ensure taxpayers receive the maximum deductions they are entitled to for these expenses.

Presented By

Connor Smart
Senior Manager
Baker Newman Noyes

Mr. Smart is a senior manager in BNN’s tax practice. He works predominantly in our nonprofit and exempt-organization compliance group, as well as within our compensation and benefits specialty practice. Through his role within our not-for-profit team, Mr. Smart provides tax preparation, review, and compliance and consulting services to many tax-exempt and charitable entities, including (but not limited to) hospitals and healthcare systems; schools and educational facilities; arts, museum, and cultural groups; and private foundations. He also frequently advises on matters concerning unrelated business income and investment income taxes, excess benefit and other prohibited transactions, disallowed investments, and compliance best practices for charitable organizations.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, October 22, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I.                   Travel, meal, and entertainment expenses: introduction

II.                 Travel

A.    Local transportation

B.    Away from home

C.   Written requirement

III. Meals after the OBBBA

IV.   Automobile expenses

A.    Mileage

B.    Actual costs

C.   Form 4562, Depreciation and Amortization

V.              Entertainment

VI.              Recordkeeping

VII.            The Cohan Rule

VIII.          Per diem payments

A.    Allowances

B.    Standard per diem rates

IX.              Recent cases and rulings

The panel will cover these and other critical issues:


  • OBBBA's disallowance of the deduction for employer-provided meals
  • Applying the appropriate percentage when deducting meal expenses
  • When IRS per diem rates should be utilized for out-of-town lodging, meals, and incidental expenses
  • Understanding the written requirements for travel deductions
  • Recent cases and rulings regarding deductions for travel, entertainment, and meals

Learning Objectives

After completing this course, you will be able to:

  • Identify the requirements for deducting meal expenditures
  • Determine required documentation for travel deductions
  • Decide when IRS per diem rates for lodging, meals, and incidental expenses should be considered
  • Ascertain changes made to entertainment deductions by tax legislation
  • Field of Study: Taxes
  • Level of Knowledge:
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Strafford-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .