在COVID-19大流行期间，餐馆一直在苦苦挣扎. Thankfully, they’re specifically targeted for a new tax relief measure found in the massive Consolidated Appropriations Act (CAA), 在12月27日成为法律, 2020. The new provision creates a temporary but meaningful tax incentive to spend more on business-related food and beverage costs.
Preexisting tax breaks for certain food and beverage and entertainment costs are available in other limited circumstances. 详情如下.
减税和就业法案下的不利待遇
The Tax Cuts and Jobs Act (TCJA) permanently eliminated deductions for most business-related entertainment expenses paid or incurred after 2017. For example, you can no longer deduct any of the cost of taking clients out for a round of golf, 去剧院或去看足球赛.
在国税局出台相关规定之前, it was unclear what the impact of this general disallowance of deductions for entertainment would be on the deductibility of business-related meals.
Temporary Changes Under the CAA (Business Meals) – and Then the April 8 Clarification
A somewhat-controversial change in the CAA allows taxpayers to deduct 100% of the cost of business-related food and beverage expenses incurred at restaurants in 2021 and 2022.
In previous years, deductions for business meals at restaurants were limited to only 50% of the cost. While some have decried the CAA change as an unwarranted tax break for those who indulge in the proverbial three-martini lunch, it’s intended to help restaurants survive the COVID-19 economic fallout. And, 目前与新冠肺炎相关的操作限制, 餐馆需要他们能得到的一切帮助.
根据新法律, 2021年和2022年, 餐厅提供的商务餐是100%免赔的, subject to the considerations identified in preexisting IRS regulations. 美国国税局周四提供了重要指引, April 8 to clarify which establishments are included under the CAA’s definition. Purchases from restaurants from which meals are available for immediate consumption are eligible. Meals purchased from an establishment that sells primarily prepackaged foods or beverages not requiring immediate consumption (such as grocery stores) are not eligible. Also not included are meal purchases from eating facilities on the business’ premises used to provide meals to employees or meals from an employer-operated eating facility treated as a de minimis fringe benefit.
先前存在的近期IRS法规
2020年10月, the IRS issued final regulations which clarified that taxpayers could still deduct 50% of business-related meal expenses under the TCJA. 这些条例是在……之前写的 CAA change that allows 100% deductions for business-related restaurant meals provided in 2021 and 2022. So, 规章制度需要更新, 但它们仍然在以下问题上提供了一些有用的指导:
食品和饮料成本的定义. 食品或饮料是指所有食品和饮料项目, 不管它们是否属于正餐, snacks, 或者其他种类的食物和饮料. 食品或饮料费用是指食品或饮料的全部费用, 包括任何送货费, 小费和销售税.
款待提供的食品和饮料. For purposes of the general disallowance rule for entertainment expenses, “娱乐”一词不包括食品或饮料，除非:
• The food or beverages are provided at or during an entertainment activity (such as a sporting event), and
•食品或饮料的费用没有单独说明.
Specifically, 可扣除的, amounts paid for food and beverages provided at or during an entertainment activity must be:
•与娱乐分开购买，或
•在账单上单独说明, invoice or receipt that reflects the venue’s usual selling price for such items if they were purchased separately from the entertainment or the approximate reasonable value of the items.
Otherwise, the taxpayer can’t attempt to allocate costs between the entertainment and the food or beverages. 整个费用被视为不可扣除的娱乐费用.
商务餐处理. 在最后的规则下, no deduction is allowed for business-related food or beverages unless:
•在这种情况下，费用并不奢侈或奢侈，
• The taxpayer or an employee of the taxpayer is present at the furnishing of the food or beverages, and
• The food or beverages are provided to the taxpayer or a business associate.
• A business associate means a person with whom the taxpayer could reasonably expect to engage or deal with in the active conduct of the taxpayer’s business such as a customer, client, supplier, employee, agent, 合作伙伴或专业顾问-无论是现有的还是未来的.
出差时的餐食处理. 在最后的规则下, the long-standing rules for substantiating meal expenses still applies and they can be deductible.
The regs also reiterate the long-standing rule that no deductions are allowed for meal expenses incurred for spouses, dependents or other individuals accompanying the taxpayer on business travel (or accompanying an officer or employee of the taxpayer on business travel), 除非费用可以由配偶扣除, 受抚养人或其他个人. For example, meal expenses for the taxpayer’s spouse would be deductible if the spouse works in the taxpayer’s unincorporated business and accompanies the taxpayer for business reasons.
There are several ways your business can deduct 100% of the cost of meals, 其他食品及饮料, 甚至是娱乐. 联系高级副总裁Holly Caporale通过我们的 网上联络表格 如果你有问题或需要指导.
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