Training session and meals

[Possi]

The bank manager pays out of pocket for catered food when he holds training sessions at the bank.

I was going to take 50% mainly because these are not his employees, they are the bank's employees.

Any disputers?

[ChEAr$]

It seems a lot of people want to deduct even their own meals they pay for when they attend a meeting not out of town overnight.


a present client out in New Mexico listed meals for employees when she held an instructional meeting. What to do? what to do.

case #1 above I would l say no deduction.

#2 though, 50%. I'll delay finishing her return until I read some other posts here.

[BP.]

client listed meals for employees when she held an instructional meeting.

TTB 13-27 & Pub 535- If the meals are de mimimis fringe, then 100% deductible.

[Possi]

Employees?

If they were my client's employees, I would take 100% for the food for training sessions. No question from me.

But, this is a bank manager, not an owner.

[BP.]

But, this is a bank manager, not an owner.

Yes, and agree with Harlan- I prob wouldn't take deduction in that case.