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
6 min read
The IRS defines the gig economy as “activity where people earn income providing on-demand work,
5 min read
Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.
5 min read
The 2026 tax season isn’t here yet, but it’s never too late to start preparing,
5 min read
How To Renew A PTIN Renewing your Preparer Tax Identification Number (PTIN) is an essential
5 min read
A step-by-step guide for aspiring tax preparers on how to apply for a PTIN.
1 min read
For 2025, The IRA22 introduces a new requirement that certain energy-efficient home improvements will need
11 min read
The U.S. Department of Education announced that its Office of Federal Student Aid (FSA) resumed
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