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**YOU MUST PROVIDE AN EXACT SOURCE OR EXPLANATION OF YOUR ANSWER** Self Employed

ID: 444819 • Letter: #

Question

**YOU MUST PROVIDE AN EXACT SOURCE OR EXPLANATION OF YOUR ANSWER**

Self Employed person deducts 100% of Meals & Entertainment below the line, whereas an Employee takes a 50% deduction below the line, as an itemized deduction.

Self Employed person deducts 50% of Meals & Entertainment above the line, whereas an Employee takes a 50% deduction below the line, as an itemized deduction.

Self Employed person deducts 100% of Meals & Entertainment above the line, whereas an Employee takes a 100% deduction below the line, as an itemized deduction.

Self Employed person deducts 50% of Meal & Entertainment below the line, and an Employee takes a 50% deduction below the line, both as an itemized deduction.

How is this deduction different for a self employed person versus an employee. (hint - where in the taxable income formula does the deduction fall for each- above the line, or below the line? See IRS Pub 17, Page 201 for a discussion of this topic. )

Explanation / Answer

d) Self Employed person deducts 50% of Meal & Entertainment below the line, and an Employee takes a 50% deduction below the line, both as an itemized deduction.

Explanation:

Self employed and employee have 50% Meal & Entertainment deduction.

All business expenses whether Self employed or employee Meal & Entertainment comes under below the line only.

No difference on meals and entertainment for both