--- title: "Checklist: Meals and Entertainment Tax Deduction in 2019" description: Tax; meals and entertainment tax write offs image: https://blog.sweeneyconrad.com/hubfs/MandE.jpeg --- [![Sweeney Conrad](https://blog.sweeneyconrad.com/hs-fs/hubfs/raw_assets/public/SweeneyConrad_August2022/images/Sweeney-Conrad-logo.jpg?width=542&height=48&name=Sweeney-Conrad-logo.jpg "Sweeney Conrad")](https://www.sweeneyconrad.com/preview/) ![navigation menu](https://blog.sweeneyconrad.com/hubfs/raw_assets/public/SweeneyConrad_August2022/images/hamburger-bars.png) - [What We Do](https://www.sweeneyconrad.com/what-we-do) - [Tax Services](https://www.sweeneyconrad.com/what-we-do/tax-services) - [Client Accounting Services](https://www.sweeneyconrad.com/what-we-do/client-accounting-services) - [Advisory Services](https://www.sweeneyconrad.com/what-we-do/advisory-services) - [How We Do It](https://www.sweeneyconrad.com/how-we-do-it) - [Our Process](https://www.sweeneyconrad.com/how-we-do-it/our-process) - 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At a high level, beginning in 2018, entertainment expenses are no longer deductible and the majority of meal expenses are now deductible at 50%. We first wrote about these changes in this [blog post](https://blog.sweeneyconrad.com/cheers-to-deductions-the-irs-releases-clarification-on-entertainment/meals-deduction) a year ago- and the following checklist provides further clarification on the new rules. | **Category** | **Previous Deduction** | **Deduction as of 2018** | | --- | --- | --- | | Entertainment: tickets for sporting events, theater, etc.; club expenses; golf course fees; hunting or fishing trips; etc. | 50% | 0% | | Meals with clients where business is discussed | 50% | 50% | | Meals with clients where business is not discussed (this is classified as entertainment) | 50% | 0% | | Meals with employees where business is discussed | 50% | 50% | | Meals with employees where business is not discussed (this is classified as entertainment) | 50% | 0% | | Food and snacks provided for employees (not considered part of compensation) | 100% | 50% | | Company picnics and parties | 100% | 100% | | Meals for employees while they are on business travel | 50% | 50% | | Meals and entertainment included in an employee's compensation package | 100% | 100% | Do you have questions on how to classify your meals and entertainment expenses? Contact Sweeney Conrad’s Senior Tax Associate Darren Reed at [dreed@sweeneyconrad.com](mailto:dreed@sweeneyconrad.com).   ### RECENT POSTS ### POSTS BY TAG - [Tax (121)](https://blog.sweeneyconrad.com/tag/tax) - [Audit & Assurance (73)](https://blog.sweeneyconrad.com/tag/audit-and-assurance) - [Estate Planning (60)](https://blog.sweeneyconrad.com/tag/estate-planning) - [News (29)](https://blog.sweeneyconrad.com/tag/news) - [COVID-19 (26)](https://blog.sweeneyconrad.com/tag/covid-19) - [Sweeney Conrad News (20)](https://blog.sweeneyconrad.com/tag/sweeney-conrad-news) - [Retirement Reporter (17)](https://blog.sweeneyconrad.com/tag/retirement-reporter) - [Sweeney Conrad Passion (16)](https://blog.sweeneyconrad.com/tag/sweeney-conrad-passion) - [Sweeney Conrad People (15)](https://blog.sweeneyconrad.com/tag/people) - [Employee Benefit Plans (14)](https://blog.sweeneyconrad.com/tag/employee-benefit-plans) - [State and Local Tax (11)](https://blog.sweeneyconrad.com/tag/state-and-local-tax) - [Sweeney Conrad Community (10)](https://blog.sweeneyconrad.com/tag/sweeney-conrad-community) - [Advisory (5)](https://blog.sweeneyconrad.com/tag/advisory) - [High Net Worth (5)](https://blog.sweeneyconrad.com/tag/high-net-worth) - [Nonprofit Organizations & Private Foundations (5)](https://blog.sweeneyconrad.com/tag/nonprofit-organizations-private-foundations) - [Business (4)](https://blog.sweeneyconrad.com/tag/business) - [Sweeney Conrad People (4)](https://blog.sweeneyconrad.com/tag/sweeney-conrad-people) - [CAAS (3)](https://blog.sweeneyconrad.com/tag/caas) - [Insider (2)](https://blog.sweeneyconrad.com/tag/insider) - [Real Estate & Construction (2)](https://blog.sweeneyconrad.com/tag/real-estate-construction) - [Recruiting (2)](https://blog.sweeneyconrad.com/tag/recruiting) - [Loca (1)](https://blog.sweeneyconrad.com/tag/loca) - [Locally Owned (1)](https://blog.sweeneyconrad.com/tag/locally-owned) - [Scams (1)](https://blog.sweeneyconrad.com/tag/scams) - [Test (1)](https://blog.sweeneyconrad.com/tag/test) See all ## Contact Us Feel free to [email](mailto:information@sweeneyconrad.com) us or call [425.629.1990](tel:425-629-1990) [Get in touch](https://www.sweeneyconrad.com/preview/get-in-touch/contact-us/) - [What We Do](https://www.sweeneyconrad.com/what-we-do) - [Tax Services](https://www.sweeneyconrad.com/what-we-do/tax-services) - [Client Accounting Services](https://www.sweeneyconrad.com/what-we-do/client-accounting-services) - [Advisory Services](https://www.sweeneyconrad.com/what-we-do/advisory-services) - [How We Do It](https://www.sweeneyconrad.com/how-we-do-it) - [Our Process](https://www.sweeneyconrad.com/how-we-do-it/our-process) - [Industries we serve](https://www.sweeneyconrad.com/how-we-do-it/industries) - [Culture & Community](https://www.sweeneyconrad.com/how-we-do-it/culture-community) - [Giving Back](https://www.sweeneyconrad.com/how-we-do-it/giving-back) - [Partnership Network](https://www.sweeneyconrad.com/how-we-do-it/partnership) - [Who We Are](https://www.sweeneyconrad.com/who-we-are) - [Our People](https://www.sweeneyconrad.com/who-we-are/our-team) - [Mission & Values](https://www.sweeneyconrad.com/who-we-are/mission-values) - [Our Passion](https://www.sweeneyconrad.com/who-we-are/our-passion) - [40+ Year History](https://www.sweeneyconrad.com/who-we-are/history) - [Careers at SC](https://www.sweeneyconrad.com/careers) - [Benefits & Perks](https://www.sweeneyconrad.com/careers/benefits-perks) - [Experienced Professionals](https://www.sweeneyconrad.com/careers/experienced-professionals) - [SC Young Professionals](https://www.sweeneyconrad.com/careers/sc-young-professionals) - [SC Summer Summit](https://www.sweeneyconrad.com/careers/summer-summit) - [Job Opportunities](https://www.sweeneyconrad.com/careers/job-opportunities) - [Get in Touch](https://www.sweeneyconrad.com/get-in-touch) - [Contact Us](https://www.sweeneyconrad.com/get-in-touch/contact-us/) - [Pay Online](https://www.quickfee.com/qsop?company=quickfeeus&creditor=SWEENEY) - [Client Login](https://sweeneyconrad.sharefile.com/) - [Our Insights](https://blog.sweeneyconrad.com/) - [Newsletter](https://share.hsforms.com/189SwWa83QWmQ98wj4A6liQ2bure) ![Sweeney Conrad](https://blog.sweeneyconrad.com/hs-fs/hubfs/raw_assets/public/SweeneyConrad_August2022/images/logo.png?width=358&name=logo.png "Sweeney Conrad") 10210 NE Points Dr. Suite 300 Kirkland WA 98033 [425.629.1990](tel:425-629-1990) [information@sweeneyconrad.com](mailto:information@sweeneyconrad.com) Proud to be a Member [![Allinial Global](https://blog.sweeneyconrad.com/hs-fs/hubfs/raw_assets/public/SweeneyConrad_August2022/images/MemberOfAllinial-Logo_CMYK-globe.png?width=75&height=48&name=MemberOfAllinial-Logo_CMYK-globe.png "Allinial Global")](https://www.allinialglobal.com) Sweeney Conrad is the brand name under which Sweeney Conrad CPA LLP and Sweeney Conrad Advisors LLC provide professional services. 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