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I hope this letter finds you well. As your tax advisor, I want to provide you with the latest updates on the business meal deduction for the year 2023 and beyond.


As you may already know, there have been some significant changes to the business meal deduction for 2023 and beyond. The deduction for business meals has been reduced to 50 percent, a significant change from the previous 100 percent deduction for business meals in and from restaurants, which was applicable only for the years 2021 and 2022.


To help you better understand the current situation, see the table below:


 Restaurant meals with clients and prospects = 50%

Entertainment at sporting events = 0%

Employee meals for convenience of employer = 50%

Employee meals for required meeting purchased at restaurant = 50%

Meals served at chamber meeting in hotel room = 50%

Meals consumed at fancy restaurant while overnight business travel = 50%

Meals cooked by you in hotel room kitchen while overnight = 50%

Year end party for employees and spouses = 100%

Golf outing for employees and spouses – 100%

Year end party for customers – 100%

Meals made on premises for general public at marketing presentation = 100%

Team-building recreational event for all employees – 100%

Golf or theater outing or football game with your best customer = 0%

Meal with a prospective customer at a CC following your non-deductible round of golf = 50%



The table above provides a valuable summary resource for you. Please take some time to review it periodically. 



If you would like my help, please call Rick or I to book some time to discuss at 281-288-0909.



Dr. Jake Latimer / Partner