Western CPE Blog
4 min read
Starting January 1, 2026, meals provided for the convenience of the employer under §119 become 100% non-deductible under IRC §274(o). However, a 50% deduction on overtime meals remains under §132(e)(1) if they meet three important requirements.
Recent Blog Posts
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In a move that significantly improves digital accessibility for taxpayers, the IRS announced the addition
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If you’re a tax preparer looking to participate in the IRS Annual Filing Season Program
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Getting ready for tax season can’t start early enough for tax return preparers, especially for
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James Michael Warren purchased a single-family home in 2016 with plans to convert it into
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As tax professionals, we understand the importance of maintaining high standards of expertise and professionalism
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On March 11, 2025, the Financial Crimes Enforcement Network (FinCEN) issued a Geographic Targeting Order
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The Social Security Administration has eased some of its new identity verification requirements and delayed
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