Tax reform meal and entertainment changes

The Tax Cuts & Jobs Act (TCJA) of 2017 establishes additional limitations on the deductibility of certain business meals and entertainment expenses.  Dugan & Lopatka offers a Tax Reform Meal & Entertainment Changes table that summarizes the correct treatment for many types of meals and entertainment expenditures under the law, applicable both before and after the TCJA.  For assistance in clarifying the meals and entertainment guidelines, please contact a Dugan & Lopatka professional at (630) 665-4440 or

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