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Deducting Travel, Meals and Entertainment Expenses After Tax Reform


Total Credits: 4 including 4 Taxes - Technical

Average Rating:
Not yet rated
Category:
Partner Produced |  Tax
Faculty:
Douglas J. Van Der Aa, CPA, JD
Course Levels:
Update
Duration:
4 Hours
License:
Access for 40 day(s) after program date.


Description

This program explains the rules for deducting travel, meals and entertainment expenses after the 2017 Tax Cuts and Jobs Act disallowance of business entertainment expenses.  Documentation requirements and planning opportunities related to travel, meals, entertainment, and automobile expenses will also be addressed.

 

Basic Course Information

Learning Objectives
  • Gain insight on the "big picture" in this complex area
  • Distinguish the rules of determining travel expenses and the elimination of the meals entertainment expenses deduction

Major Subjects
  • Adequate Accounting rules for reimbursements
    • Accountable Plans
    • Reimbursements
    • Going Paperless
    • Reimbursement of non-deductible expenses
  • Travel Expenses
    • Travel Status
    • Simplified Per Diem
  • Meals and entertainment expenses.
    • “Directly related to” and “Associated With” tests
    • Definition of Entertainment Expenses
    • Facility vs. Activity expenses
    • TCJA Elimination of most Entertainment Expenses
    • 9 key exceptions to Section 274
  • Business Meals
    • IRS Notice 2018-76
      • With Customers & Clients
        • Food and Beverages during entertainment
      • What about staff and Employees?
    • Upcoming Regulations
  • 2019 mileage and Per Diem rates

Course Materials

Faculty

Douglas J. Van Der Aa, CPA, JD Related seminars and products: 8


Doug has been a discussion leader for Federal Tax Workshops, Inc., for the past 11 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. He is a regular and highly rated speaker, and seminar leader for CPA associations and other organizations throughout the country. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug's practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts. Doug taught for 10 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.


Additional Info

Basic Course Information

Prerequisites Basic knowledge of tax preparation
Advanced Preparation None
Designed For Practitioners, members in industry, or personnel responsible for payroll tax reporting or determining and reviewing travel and entertainment deductions
Yellow Book No
Course Developer MICPA
Original Recording Date 01/15/2020
Date Added to Catalog 08/28/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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