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
2 min read
Happy Friday, tax pros. The IRS has expanded your ability to electronically upload documents to
6 min read
Accounting is more than the Ben Wyatts and Chandler Bings that fill your television screen
2 min read
The IRS is killin’ it on the phones lately, have you heard? And by killin’
2 min read
Are certain middle class tax relief refunds and payments issued by states in 2022 subject
2 min read
The California Franchise Tax Board (FTB) announced yesterday that the controversial Forms 565 and 568
3 min read
Happy opening week of the 2023 filing season, tax pros. The IRS announced yesterday that
7 min read
This article by Jessica L. Jeane, J.D. originally appeared in Procedurally Taxing. It likely comes
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