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
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“All Business is Risky Business” In 1983 Tom Cruz starred in the hit movie “Risky
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The IRS sent the first advanced monthly payment of the Child Tax Credit to roughly
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LISTEN NOW TO THE eTAX ALERT Click the Play Button to Listen for Free. https://youtu.be/W4ijdLs5XdE
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LISTEN NOW TO THE eTAX ALERT Click the Play Button to Listen for Free. https://youtu.be/NO7cBlZPJtk
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Q&A Special: PPP LOANS & CALIFORNIA TAX CONFORMITY CONSEQUENCES What’s going on with second draw
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Audits are coming. If you read in the middle of the night like me, you might
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Article Note: Many companies did not utilize the ERC because it couldn’t be used
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