IRS Guidance Clarifies Business-Meal Deductions for 2021 and 2022

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The business-meal deduction for the cost of food and beverages provided by a restaurant rises from 50 percent to 100 percent in 2021 and 2022, if certain conditions are met. IRS guidance explains when the temporary 100 percent deduction applies and when the standard 50 percent limit continues to apply.

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