CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

SHOP THE WINTER SALE – Get deals across the digital catalog, conferences, credit packages, and more.

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

5 min read

IRS notices CA-2023-01 and IR-2023-03, issued January 10th and 11th, announced California residents of counties

3 min read

1 Audit, 2 Audits, No Audits, Few Audits: During fiscal year (FY) 2022, few millionaires

2 min read

It’s funny how tax filing season always seems to arrive right when it feels like

2 min read

DISASTER RELIEF: The IRS announced today that California storm victims now have until May 15,

2 min read

Considering final 2022 quarterly estimated tax payments are right around the corner, it seems like a good

1 min read

Today, the IRS issued several new Frequently Asked Questions (FAQs) on Form 1099-K. As we informed you last week,

3 min read

In case you thought things were slowing down around the holidays at the IRS (or