Business Meals, Entertainment, and Travel Under TCJA & CAA

1 Credits: Taxes


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Business Meals, Entertainment, and Travel Under TCJA & CAA

Course Level
CPE Credits

1 Credits: Taxes

Course Description

Determining the deductibility of travel and meal expenses under the complexities of tax laws, including the changes brought by the TCJA and CAA, can be a daunting challenge for professionals in tax, accounting, and finance. The issue is further compounded by the intricate rules of Internal Revenue Code § 274, leading to confusion and potential misinterpretations. This course addresses these challenges by providing a thorough analysis of § 274, focusing on key terms, business meals, entertainment, and the definition of a restaurant. It agitates the intricacies of substantiation requirements and accountable plans, offering clear solutions and guidance. By dissecting the recent tax law changes and reviewing pertinent case law, this course provides the tools needed to confidently assess and apply these rules, ensuring compliance and optimal tax strategies.

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Learning Objectives

Upon completing this course, participants will be able to:

  • Examine § 274
  • Define key terms
  • Analyze Business Meals
  • What is Entertainment
  • Define what is a Restaurant
  • Identify substantiation requirements
  • Assess accountable plans
  • Discuss Tax Home
  • Review Case Law
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Course Specifics

Course ID
Revision Date
September 13, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02069-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1804
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

A.J. Reynolds, EA

A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representation. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues. A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals. A.J. started his …