Sports tickets with a client is not a deductible business expense.
Why it is not deductible
Entertainment has not been deductible since the 2017 law change, so a ballgame, a concert, a round of golf or a theater night with a client is not deductible at all, however much business got discussed. What survives is food and drink, and only if it is purchased separately from the entertainment or separately stated on the bill. A $400 suite package with catering rolled into one price gives you nothing. The same evening with a $400 ticket and a $90 restaurant bill before the game gives you a $45 meal deduction.
Log it once, with the line already on it. Type an expense in plain words in ClaryBook and it is filed with a date, vendor, amount and what it was for, so the number your preparer needs for sports tickets with a client is already written down.
Start for freeWhat sports tickets with a client is confused with
- Line 24b, deductible meals
- A meal bought separately from an entertainment event, or separately stated on the venue's invoice, is still a 50 percent business meal on line 24b; the ticket itself is not deductible.
- Line 8, advertising
- If an event is genuinely a promotional activity open to the general public rather than hospitality for selected clients, the cost is advertising on line 8.
- Line 27a, other expenses
- A client gift is not entertainment and remains deductible, itemised in Part V with its own per-recipient annual cap.
Examples people try to deduct here
- A $320 pair of basketball tickets with a client, not deductible
- A $210 round of golf with a prospect, not deductible
- A $90 dinner before that game on a separate bill, deducted at $45
- A $650 suite package with catering bundled in, not deductible
- A $75 separately stated food charge inside a $400 box invoice, deducted at $37.50
What does not belong here
- Tickets reported as a 50 percent business meal.
- A suite or box package deducted because business was discussed.
- Food carved out of a bundled entertainment price the venue never itemised.
- Club dues or a season ticket for client hospitality.
The limit that applies
Entertainment is not deductible. A separately purchased or separately stated meal at an entertainment event remains deductible at 50 percent.
What to keep
If you want the meal part, you need an invoice that states the food and drink charge separately at a reasonable price, not an allocation you made yourself. Keep the ticket cost in its own non-deductible account so it never reaches the return.
Other things that are not deductible
| Expense | Line |
|---|---|
| a business suit | Not deductible |
| a government fine or penalty | Not deductible |
| a parking ticket | Not deductible |
| a personal expense on the business card | Not deductible |
| a spouse's airfare on your business trip | Not deductible |
| a traffic ticket | Not deductible |
| an unpaid invoice | Not deductible |
| commuting mileage | Not deductible |
| country club dues | Not deductible |
| estimated tax payments | Not deductible |
| federal income tax | Not deductible |
| groceries for your home | Not deductible |
Related lookups
- Where does a client lunch go on Schedule C?
- Where does Google Ads spend go on Schedule C?
- Where do client gifts go on Schedule C?
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Log it once, with the line already on it. Type an expense in plain words in ClaryBook and it is filed with a date, vendor, amount and what it was for, so the number your preparer needs for sports tickets with a client is already written down.
Start for free