The Tax Cuts and Jobs Act (2018) eliminated the deduction for entertainment, amusement, and recreation expenses. This includes client tickets to sporting events, concerts, golf outings, and similar activities -- even if they have a business purpose. The meal at the event may still be 50% deductible if separately stated on the receipt.
Getting the deduction right is not just about whether it is allowed — it is about how you set it up.
There is no business use classification that makes entertainment deductible under current law.
If you attend an event that includes a meal, get a separate receipt for the food and beverage portion.
Deduct only the meal portion (50%) if separately documented. Do not deduct tickets, green fees, or event costs.
Do not claim entertainment expenses -- the IRS knows this was eliminated in 2018 and it is a red flag.
Redirect entertainment budgets toward deductible alternatives: business meals (50%), conference attendance (100%), or client gifts (up to $25 per person).
When structured correctly, this deduction can significantly reduce your taxable income.
Here is how this deduction typically works in real situations:
A consultant takes a client to a basketball game. Tickets cost $500. They have dinner at the arena for $120.
A company buys a suite at a sports arena for $20,000 per year for client entertainment.
A business owner deducts $15,000 in concert tickets and golf outings as client entertainment.
Key Takeaway: The difference between a valid deduction and a denied one usually comes down to documentation, usage percentage, and proper structuring. The same expense can be fully deductible, partially deductible, or not deductible at all — depending on how it is handled.
No. Golf and other entertainment expenses are not deductible since 2018. However, if you have a meal during the outing, that meal is 50% deductible if separately documented.
No. Entertainment tickets are not deductible regardless of business purpose since the Tax Cuts and Jobs Act of 2018.
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