Discuss business when you eat. You must discuss business before, during, or after a business meal to qualify for a business meal deduction.
Tax law requires that a business meal be arranged for the purpose of conducting specific business.
6 Eating dinner at a nightclub with a continuous floorshow is an example of a non-business setting. Similarly, a large cocktail party is not a business setting. According to tax law, you may not discuss business at the theater. 11 Associated entertainment, also called goodwill entertainment, takes place in a non-business setting. 12 No business discussion occurs during the entertainment.