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Holiday Party Deductions

Holiday PartyIf you’re hosting a holiday get together for employees, you can slide right by the regular entertainment rules. Instead, you can deduct 100% of your costs – and you don’t even have to talk about business.

Just make sure that all your employees are invited. To get the full write-off, you can’t discriminate by limiting the party to top executives.

You can also receive a write-off for hosting a holiday party at your home for friends and business associates. If the party follows a “substantial business discussion,” you can deduct 50% of your qualified expenses as business entertainment.

So host your holiday party on a Friday night after an important meeting. If a client is from out of town, it’s OK to hold the get-together the day before or after the business discussion.

Remember, only the portion of costs attributable to your business guests can be deducted, subjected to the 50% rule.


If you have any questions or require further info please call 718-531-1105 or send an email.


This web site and these articles are not tax or legal advice and are not intended as tax or legal advice.  They are intended to provide only general, non-specific legal information and are not intended to cover all the issues related to the topic discussed.  The specific facts that apply to your matter may make the outcome different than would be anticipated by you.  This web site and these articles are based on United States law.  You should consult with an accountant or lawyer familiar with the issues. This web site and the articles contained on this web site are not solicitations.

Contact Info:

Ronald Semaria
Semaria Consulting
1408 East 66th St
Brooklyn, NY 11234
Email: info@semaria.com

Phone Numbers:

Phone: 718-531-1105
Toll-Free: 866-531-1105
Toll-Free: 888-IRSAUDIT
Toll-Free: 888-RONTAXES
Fax: 718-444-7152

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