Western CPE Blog
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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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I know what you’re thinking: if only the Senate would get moving on that House-approved
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I hate to drop this on you just as tax season is starting, but…IRS squeezed
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Happy opening day of the 2024 tax filing season, tax pros. While it may not
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Note: Western CPE has no affiliation with Global CPE and has not acquired them. We
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As Congress races the clock in negotiations to keep the government fully funded beyond January
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The IRS announced today that the 2024 tax filing season is set to begin on
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Happy New Year, tax pros. How many of you woke up yesterday with all the
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