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Unemployed Tax Credit

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Unemployed Tax Credit

Unemployed tax credit 2. Unemployed tax credit   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Unemployed tax credit 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Unemployed tax credit Deduction may depend on your type of business. Unemployed tax credit Exception for events that benefit charitable organizations. Unemployed tax credit Food and beverages in skybox seats. Unemployed tax credit What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Unemployed tax credit You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Unemployed tax credit The rules and definitions are summarized in Table 2-1 . Unemployed tax credit You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Unemployed tax credit Directly-related test. Unemployed tax credit Associated test. Unemployed tax credit Both of these tests are explained later. Unemployed tax credit An ordinary expense is one that is common and accepted in your trade or business. Unemployed tax credit A necessary expense is one that is helpful and appropriate for your business. Unemployed tax credit An expense does not have to be required to be considered necessary. Unemployed tax credit The amount you can deduct for entertainment expenses may be limited. Unemployed tax credit Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Unemployed tax credit This limit is discussed later under 50% Limit. Unemployed tax credit Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Unemployed tax credit Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Unemployed tax credit Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Unemployed tax credit See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Unemployed tax credit You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Unemployed tax credit It is not necessary to devote more time to business than to entertainment. Unemployed tax credit However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Unemployed tax credit Table 2-1. Unemployed tax credit When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Unemployed tax credit Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Unemployed tax credit An ordinary expense is one that is common and accepted in your trade or business. Unemployed tax credit A necessary expense is one that is helpful and appropriate. Unemployed tax credit Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Unemployed tax credit   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Unemployed tax credit Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Unemployed tax credit You cannot deduct expenses that are lavish or extravagant under the circumstances. Unemployed tax credit You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Unemployed tax credit You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Unemployed tax credit Clear business setting. Unemployed tax credit   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Unemployed tax credit The following situations are examples of entertainment in a clear business setting. Unemployed tax credit Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Unemployed tax credit Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Unemployed tax credit Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Unemployed tax credit An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Unemployed tax credit Expenses not considered directly related. Unemployed tax credit   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Unemployed tax credit The following are examples of situations where there are substantial distractions. Unemployed tax credit A meeting or discussion at a nightclub, theater, or sporting event. Unemployed tax credit A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Unemployed tax credit A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Unemployed tax credit Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Unemployed tax credit To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Unemployed tax credit Associated with trade or business. Unemployed tax credit   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Unemployed tax credit The purpose may be to get new business or to encourage the continuation of an existing business relationship. Unemployed tax credit Substantial business discussion. Unemployed tax credit   Whether a business discussion is substantial depends on the facts of each case. Unemployed tax credit A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Unemployed tax credit   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Unemployed tax credit It is not necessary that you devote more time to business than to entertainment. Unemployed tax credit You do not have to discuss business during the meal or entertainment. Unemployed tax credit Meetings at conventions. Unemployed tax credit   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Unemployed tax credit However, your reason for attending the convention or meeting must be to further your trade or business. Unemployed tax credit The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Unemployed tax credit Directly before or after business discussion. Unemployed tax credit   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Unemployed tax credit   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Unemployed tax credit Among the facts to consider are the place, date, and duration of the business discussion. Unemployed tax credit If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Unemployed tax credit Example. Unemployed tax credit A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Unemployed tax credit If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Unemployed tax credit The expense meets the associated test. Unemployed tax credit 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Unemployed tax credit (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Unemployed tax credit See Individuals subject to “hours of service” limits , later. Unemployed tax credit ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Unemployed tax credit Figure A summarizes the general rules explained in this section. Unemployed tax credit The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Unemployed tax credit Included expenses. Unemployed tax credit   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Unemployed tax credit However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Unemployed tax credit Figure A. Unemployed tax credit Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Unemployed tax credit See Exceptions to the 50% Limit . Unemployed tax credit Please click here for the text description of the image. Unemployed tax credit Figure A. Unemployed tax credit Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Unemployed tax credit   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Unemployed tax credit   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Unemployed tax credit It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Unemployed tax credit It also applies to the cost of meals included in deductible educational expenses. Unemployed tax credit When to apply the 50% limit. Unemployed tax credit   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Unemployed tax credit You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Unemployed tax credit Example 1. Unemployed tax credit You spend $200 for a business-related meal. Unemployed tax credit If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Unemployed tax credit Your deduction cannot be more than $45 (50% × $90). Unemployed tax credit Example 2. Unemployed tax credit You purchase two tickets to a concert and give them to a client. Unemployed tax credit You purchased the tickets through a ticket agent. Unemployed tax credit You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Unemployed tax credit Your deduction cannot be more than $80 (50% × $160). Unemployed tax credit Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Unemployed tax credit Figure A can help you determine if the 50% limit applies to you. Unemployed tax credit Expenses not subject to 50% limit. Unemployed tax credit   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Unemployed tax credit 1 - Employee's reimbursed expenses. Unemployed tax credit   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Unemployed tax credit Accountable plans are discussed in chapter 6. Unemployed tax credit 2 - Self-employed. Unemployed tax credit   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Unemployed tax credit You have these expenses as an independent contractor. Unemployed tax credit Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Unemployed tax credit You provide adequate records of these expenses to your customer or client. Unemployed tax credit (See chapter 5 . Unemployed tax credit )   In this case, your client or customer is subject to the 50% limit on the expenses. Unemployed tax credit Example. Unemployed tax credit You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Unemployed tax credit You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Unemployed tax credit If the client can deduct the expenses, the client is subject to the 50% limit. Unemployed tax credit If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Unemployed tax credit 3 - Advertising expenses. Unemployed tax credit   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Unemployed tax credit For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Unemployed tax credit 4 - Sale of meals or entertainment. Unemployed tax credit   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Unemployed tax credit For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Unemployed tax credit 5 - Charitable sports event. Unemployed tax credit   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Unemployed tax credit For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Unemployed tax credit Individuals subject to “hours of service” limits. Unemployed tax credit   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Unemployed tax credit The percentage is 80%. Unemployed tax credit   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Unemployed tax credit Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Unemployed tax credit Interstate truck operators and bus drivers who are under Department of Transportation regulations. Unemployed tax credit Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Unemployed tax credit Certain merchant mariners who are under Coast Guard regulations. Unemployed tax credit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Unemployed tax credit Entertainment. Unemployed tax credit   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Unemployed tax credit Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Unemployed tax credit   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Unemployed tax credit A meal as a form of entertainment. Unemployed tax credit   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Unemployed tax credit A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Unemployed tax credit To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Unemployed tax credit    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Unemployed tax credit    Meals sold in the normal course of your business are not considered entertainment. Unemployed tax credit Deduction may depend on your type of business. Unemployed tax credit   Your kind of business may determine if a particular activity is considered entertainment. Unemployed tax credit For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Unemployed tax credit This is because fashion shows are typical in your business. Unemployed tax credit But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Unemployed tax credit Separating costs. Unemployed tax credit   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Unemployed tax credit You must have a reasonable basis for making this allocation. Unemployed tax credit For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Unemployed tax credit Taking turns paying for meals or entertainment. Unemployed tax credit   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Unemployed tax credit Lavish or extravagant expenses. Unemployed tax credit   You cannot deduct expenses for entertainment that are lavish or extravagant. Unemployed tax credit An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Unemployed tax credit Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Unemployed tax credit Allocating between business and nonbusiness. Unemployed tax credit   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Unemployed tax credit You can deduct only the business part. Unemployed tax credit If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Unemployed tax credit Example. Unemployed tax credit You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Unemployed tax credit Only 4/11 of the expense qualifies as a business entertainment expense. Unemployed tax credit You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Unemployed tax credit Trade association meetings. Unemployed tax credit   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Unemployed tax credit These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Unemployed tax credit Entertainment tickets. Unemployed tax credit   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Unemployed tax credit For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Unemployed tax credit Exception for events that benefit charitable organizations. Unemployed tax credit   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Unemployed tax credit You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Unemployed tax credit The event's main purpose is to benefit a qualified charitable organization. Unemployed tax credit The entire net proceeds go to the charity. Unemployed tax credit The event uses volunteers to perform substantially all the event's work. Unemployed tax credit    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Unemployed tax credit Example 1. Unemployed tax credit You purchase tickets to a golf tournament organized by the local volunteer fire company. Unemployed tax credit All net proceeds will be used to buy new fire equipment. Unemployed tax credit The volunteers will run the tournament. Unemployed tax credit You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Unemployed tax credit Example 2. Unemployed tax credit You purchase tickets to a college football game through a ticket broker. Unemployed tax credit After having a business discussion, you take a client to the game. Unemployed tax credit Net proceeds from the game go to colleges that qualify as charitable organizations. Unemployed tax credit However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Unemployed tax credit Skyboxes and other private luxury boxes. Unemployed tax credit   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Unemployed tax credit   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Unemployed tax credit For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Unemployed tax credit All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Unemployed tax credit   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Unemployed tax credit Example. Unemployed tax credit You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Unemployed tax credit The cost of regular nonluxury box seats at each event is $30 a seat. Unemployed tax credit You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Unemployed tax credit Food and beverages in skybox seats. Unemployed tax credit   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Unemployed tax credit The amounts separately stated for food and beverages must be reasonable. Unemployed tax credit You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Unemployed tax credit What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Unemployed tax credit Club dues and membership fees. Unemployed tax credit   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Unemployed tax credit This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Unemployed tax credit   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Unemployed tax credit You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Unemployed tax credit Entertainment facilities. Unemployed tax credit   Generally, you cannot deduct any expense for the use of an entertainment facility. Unemployed tax credit This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Unemployed tax credit   An entertainment facility is any property you own, rent, or use for entertainment. Unemployed tax credit Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Unemployed tax credit Out-of-pocket expenses. Unemployed tax credit   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Unemployed tax credit These are not expenses for the use of an entertainment facility. Unemployed tax credit However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Unemployed tax credit Expenses for spouses. Unemployed tax credit   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Unemployed tax credit However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Unemployed tax credit Example. Unemployed tax credit You entertain a customer. Unemployed tax credit The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Unemployed tax credit The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Unemployed tax credit You can deduct the cost of entertaining the customer's spouse. Unemployed tax credit If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Unemployed tax credit Gift or entertainment. Unemployed tax credit   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Unemployed tax credit However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Unemployed tax credit   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Unemployed tax credit You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Unemployed tax credit   You can change your treatment of the tickets at a later date by filing an amended return. Unemployed tax credit Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Unemployed tax credit   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Unemployed tax credit You cannot choose, in this case, to treat the tickets as a gift. Unemployed tax credit Prev  Up  Next   Home   More Online Publications
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The Unemployed Tax Credit

Unemployed tax credit Publication 334 - Additional Material Prev  Up  Next   Home   More Online Publications