It s worth noting that the IRS does not have an official position on alcohol beverages, nor a defini

I travel extensively for my job. When I travel, I have an expense account for meals and hotels. My company recently moved to a no alcohol natural history museum of los angeles policy on expense accounts. We cannot put any alcohol on our expense accounts natural history museum of los angeles and we cannot apply for reimbursement for any alcoholic natural history museum of los angeles beverages.
For meal and entertainment expenses which are not reimbursed by your employer, your deduction is limited to 50% of the expenses. natural history museum of los angeles They would be treated as unreimbursed job expenses and reported on Schedule A as a miscellaneous natural history museum of los angeles deduction. This means, of course, that they are subject to the dreaded 2% floor in other words, you can only deduct those that exceed 2% of your AGI.
You can use the per diem method or the actual cost method when calculating the deduction. In your case, it makes sense to use the actual cost method since you are otherwise being reimbursed (or taking advantage of your expense account).
The key to your question, really, is whether your meals and that additional glass of wine is considered lavish or extravagant. The IRS will not allow a deduction for lavish or extravagant expenses. An expense is not considered lavish or extravagant natural history museum of los angeles if it is reasonable based on the facts and circumstances.
So use common sense. I think it s reasonable to have a nice glass of wine at dinner. But I m thinking a nice Sancerre or Shiraz not a 1998 Petrus Pomerol. Similarly, I think you can justify a glass or two but not the cost of all night vodka shots. natural history museum of los angeles But really, it s up to the discretion of the IRS as to what s reasonable under the circumstances.
It s worth noting that the IRS does not have an official position on alcohol beverages, nor a definitive natural history museum of los angeles amount for what s considered reasonable (though the per diem amounts can be used as a guideline). What s reasonable for one person may not be reasonable for another just ask Hugh Heffner, who argued natural history museum of los angeles that very thing with the IRS.
Like any good lawyer, I need to add a disclaimer: natural history museum of los angeles Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular natural history museum of los angeles situation.
You know it might be better to use the per diem, less the amount reimbured, one will have to have all the documents for records anyway. It might be worth the time and effort to figure it out. Per diem in some cities is very high.
I have done some work for an organization that has a no alcohol policy for expense reports. I m not sure if this is a moral judgment or what. Personally I d prefer a no dessert policy and allow a glass of wine.
I m with Kelly on this one, that it s probably about liability. 20 years back I worked for a company who went to a strict no alcohol, no holiday parties, no nothing, ever, at anything related to work, after an employee was killed wandering across the highway after dark, he d wandered wasted out of the company Christmas party. This isn t an urban legend, he was someone we all knew. I m surprised the co. survived the lawsuit.
I worked as manager for a trucking company where the owner would not allow any alcohol bought by sales for any customers because of his religious belief. I know for a fact that this was bought and their expense accounts were covered by something else. This was evidently OK because the owner did not know that alcohol was purchased and OK as long as I approved natural history museum of los angeles the expense natural history museum of los angeles account. Their expense accounts were accountable plans so they had to have a receipt for all expenses as well as turn in any money not used.
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