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
You’ll want to take the time to review the “What’s New” Section of the Form
4 min read
Prepare to change your 2021 S Corporation Client Letter. Item D has been added to
3 min read
Do your clients have a child or grandchild that they want to provide funds for
6 min read
Clients had a break in 2020, they didn’t have to take Required Minimum Distributions (“RMDs”)
7 min read
Covid-19 threw several monkey wrenches into our everyday chaotic tax season. And the IRS wasn’t
3 min read
President Biden pushed The House to vote today on his historic Build Back Better (BBB)
9 min read
After almost two months of wrangling, cajoling, and threatening, the Democrats in the House and
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