If you travel for Entertainment purposes and you are a U.S. person for Tax purposes, it is important to understand Tax implications. The links below will help you understand the issues. A more complete review can be obtained by visiting the Internal Revenue Service (IRS) site at: http://www.irs.gov/publications/p463/.

• Publication 463 - Introductory Material
  • Future Developments
  • What's New
  • Reminder
  • Introduction
    • Users of employer-provided vehicles.
    • Volunteers.
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• 1.   Travel
  • Traveling Away From Home
    • Tax Home
    • Tax Home Different From Family Home
  • Temporary Assignment or Job
  • What Travel Expenses Are Deductible?
    • Employee.
    • Business associate.
    • Bona fide business purpose.
    • Meals
    • Travel in the United States
    • Travel Outside the United States
    • Luxury Water Travel
    • Conventions
• 2.   Entertainment
  • Directly-Related Test
  • Associated Test
    • Meetings at conventions.
  • 50% Limit
    • Exceptions to the 50% Limit
  • What Entertainment Expenses Are Deductible?
    • A meal as a form of entertainment.
    • Deduction may depend on your type of business.
    • Exception for events that benefit charitable organizations.
    • Food and beverages in skybox seats.
  • What Entertainment Expenses Are Not Deductible?
    • Out-of-pocket expenses.