Entertainment Expenses: Why They’re No Longer Deductible

April 26, 2026•1 min read

What You Can’t Write Off—Even If Business Was Discussed

Many creative entrepreneurs still believe that taking clients to concerts, sporting events, or shows can be written off as a business expense. Unfortunately, the IRS changed the rules—and the old advice no longer applies.

What Changed

Since 2018, entertainment expenses are 0% deductible.
This includes:

Concerts
Sporting events
Comedy shows
Festivals
VIP experiences

Even if you discuss business during the event, the IRS still considers it entertainment.

Meals Purchased With Entertainment

Some entertainment venues also serve food, but the IRS treats these costs very differently. When the meal is purchased separately and appears as its own line item, the meal portion may still qualify as a deductible business meal.
But the entertainment itself? It’s never deductible—no exceptions.

Entertainment may strengthen relationships, but it won’t strengthen your tax return. Understanding this rule helps you avoid costly mistakes and keeps your books clean.

If you want to ensure your deductions are compliant and strategic—not risky—click here to schedule a Clarity Call.

The article is for informational purposes only and should not be construed as business, accounting, tax, or legal advice. Details are subject to change without notice.

Each business’s tax situation is different, so be sure to consult with your tax professional on your specific tax plan.

Christi L Rains

Christi is the Founder & President of Alpha Omega Consulting & Bookkeeping, specializing in advisory bookkeeping, tax planning, and audit‑ready systems for creative entrepreneurs. She helps small business owners gain clarity, stay compliant, and build financially confident businesses.

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