2019 Deduction Changes

By: M.Alequin


New tax law on meals and entertainment deduction


Type of Expense


Entertaining clients (concert tickets, golf games, etc.)

0% deductible

Business meals with clients

Note: Receipts, customer name and purpose must be recorded

50% deductible

Office snacks and meals

50% deductible

  • Food and drinks provided free of charge for the public
  • Food included as taxable compensation to employees and included on the W-2
  • Company Wide Party

100% deductible

Meals & entertainment (included in compensation)

100% deductible


State taxes and real estate taxes deduction change (SALT)

Starting in 2018, taxpayers cannot deduct more than $10,000 of total state and local taxes. The  limit of $10,000

included real estate tax deduction too. So if your state tax bill is $6,000 and your real estate bill $7,000,

you can only deduct $10,000 That provision of the law is scheduled to expire after 2025.


 Standard Deduction for most taxpayers 

    Tax Year




      Filing Status

Standard deduction

Standard Deduction

Standard Deduction

Single or Married Filing Separately







Married Filing Jointly




Head of Household