Golf is one of the most commonly attempted -- and disallowed -- business deductions. The TCJA 2017 eliminated entertainment deductions, which includes golf rounds, green fees, and golf club memberships. Golf club memberships are also explicitly disallowed under IRC §274(a)(3). Exceptions: (1) Golf professionals -- a PGA tour player, golf instructor, or golf course owner may deduct golf-related expenses as ordinary and necessary business expenses. (2) Business meals at the golf club (50%) are still deductible separately.
Getting the deduction right is not just about whether it is allowed — it is about how you set it up.
If you conduct a business meal at the golf club, the food and beverage costs (50%) are still deductible separately.
When structured correctly, this deduction can significantly reduce your taxable income.
Here is how this deduction typically works in real situations:
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, not as entertainment. The TCJA 2017 eliminated entertainment deductions. Golf club memberships are also explicitly disallowed. Golf professionals are the exception.
Golf equipment is deductible for golf professionals (instructors, tour players, course owners) as ordinary and necessary business tools. For everyone else, it is a personal expense.
Yes. The meal itself (50%) is deductible as a business meal if you document the business purpose. The golf round and club membership are not deductible.
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