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
EXCLUSIVE: Happy Holidays, tax pros. The IRS in an email to Western CPE today confirmed that
4 min read
THE BACKSTORY: The midterm elections weren’t only about the control of the House of Representatives
1 min read
A bipartisan retirement package commonly (and now officially) known as SECURE 2.0 has secured a
2 min read
If you’re having tax problems I feel bad for you, son; we got 1099-K problems
2 min read
The IRS has provided guidance on reporting procedures that manufacturers and sellers must follow for
2 min read
The IRS hath gifted you this December 8 final rules governing the centralized partnership audit
9 min read
In case you thought you were all caught up on the IRS’s new Schedules K-2
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