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.
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Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court
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Millions of taxpayers rely on tax preparers to keep them out of trouble with the
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Interested in the IRS's Annual Filing Season Program (AFSP)? We'll break down everything you need
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The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing
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