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
Taxpayer Will Remember 2019 Memorial Day — from Behind Bars Richard Spencer owns RS Sewing,
9 min read
The final §199A regulations are 247 pages. There are many points of interest in these
1 min read
Because of changes to the withholding tables, the IRS is generally waiving the penalty for
4 min read
Final §199A Regs Help Clarify the De Minimis Rule for a Business with SSTB Income (REG-107892-18)
5 min read
The 20% QBI deduction is only allowed for qualified trade or business income. The bothersome
3 min read
A staff meeting to begin another tax season is a good idea whether your staff
4 min read
One of our Tax Update attendees generously provided a client letter for you to use.
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