Sunday, July 8, 2012

Mommy’s Quiet Time 101

To contact us Click HERE


Mommy’s Quiet Time 101

by  on  • 2:43 pm17 Comments 11 49ShareMake a commentI know what you might be thinking:  “Daytime quiet time for ME? Naps for ME? I don’t think that’s possible!”As a mother of four children who has taken a nap just about every afternoon for the past fifteen years, I understand I am an anomaly. But because I’m a lot nicer person when I get the rest and down time I need, I’ve made quiet time a priority and figured out how to make it happen each day in our home.And by the time you finish reading this, you will be equipped to have an extra hour of quiet time to yourself every day.  You can sleep, read, work on a project, or just relax and watch something on TV.  What you do with your time is up to you, but this post is going to show you how to get it.As a disclaimer, I recognize that the ideas I’m going to share here won’t work perfectly for every situation.  And that’s okay.  Take what you like, ignore what doesn’t fit your lifestyle.  The goal here is to help us invest a little more time in our physical and mental selves.Are you ready?  Let the quiet time training begin!

First, Some Encouragement to Sleep

I personally use my daily quiet time to take a solid 60-minute nap.  It super-charges me for the rest of the day.  My reasoning is spelled out below:
  • Mothers need rest and “down time.”  According to the experts, seven and a half to eight and a half hours is the ideal amount of sleep we should get in each 24-hour period.  If we can clock those hours all at once, great!  If not, naps are the solution.  We are “on” 24/7, and although it would be nice if we didn’t need to refuel, that is not the case.  Cars need gas, batteries need to be charged, and all human beings need sufficient rest.  Yes, that includes us.
  • Biologically, we were made to take an afternoon nap.  If you don’t believe me, seethis article. Some people really do not like to sleep during the day (my website Partner, Saren, never takes naps – she likes all her sleep in one chunk at night and her kids don’t need her in the night so that works great for her).  But for those of us who like to nap and aren’t getting the sleep we need at night, naps are not only perfectly acceptable, they are very important!  Many cultures encourage afternoon rests, but in the United States, it is sometimes seen as a weakness if a mother takes a nap.  Let them call us weak.  We can run ourselves into the ground and turn into the grumpiest of women, or we can rest when we are tired and reap the benefits of happiness and good health.  I choose rest.  Are you with me?
  • Napping is a proven health benefit.  A recent study found that women who napped at least three times per week for an average of 30 minutes had a 37 percent lower coronary mortality risk than those who took no naps.  In English?  We’re much less likely to die of heart problems if we become regular nappers.  Another study by NASA showed that a nap of 26 minutes can boost performance by as much as 34 percent.  It may seem as though we will fall behind if we take time to rest, but the statistics show (and I’ll confirm from experience) that we actually become more productive. Write these facts down and whip them out if a nap-critic gives you a sidelong glance!
  • A mother loses about 350 hours of sleep at night over her baby’s first year.  Does that number shock anyone else?  Okay, so I have had four children.  That makes 1400 hours of lost sleep—and that is just for one year of each of their lives!  Add on the sleepless nights of pregnancy, months with teething babies, bouts of the stomach flu, bed-wetting, nightmares, and sleep-walkers, and it is quite amazing that mothers sleep at all.  Taking naps is not stealing time away from our families.  It is making up for all the hours we have sacrificed–and don’t you think it’s fair if we charge a little interest?  Extra naps for everybody . . . on the house!

Here’s a Little More on My Quiet Time Philosophy

  • Quiet time makes me happy.  All right, it might sound silly, but that is why I nap or take time to read or do my own thing for an hour every afternoon.  I feel happy when I am rested and when I’ve had a little break from the kids each day.  I am also healthier, I am in a good mood most of the time, I don’t feel the need to yell, I feel romantic, I have energy for my husband, the world doesn’t seem like such a bad place, I enjoy my family, and I don’t feel overwhelmed. Take my naps away, and I am the exact opposite of the above.  It’s not a pretty sight.  Now, because quiet time does make me so happy . . .
  • Quiet time is an appointment every day.  This is just as important as a doctor appointment or a business meeting.  It is often flexible, depending on my children’s needs and other activities for the day, but the only reason I cancel quiet time is if there is an emergency . . . or a fun day trip, but you get the picture. It is tempting to accept other commitments, but every time I do, I turn into a monster by dinnertime.  When the choice presents itself, I think, “I need to rest this afternoon so I will be kind to my family tonight.”  Generally, that’s enough motivation for me.
  • Quiet time and guilt are not friends.  I need to emphasize this point:  WE MUST NOT FEEL GUILTY FOR TAKING TIME FOR OURSELVES.  We need time that is just for us.  Workers at factories and offices across the world have mandatory breaks in their work hours. Moms deserve no less. I was talking to my friend Erin the other day, and she reminded me that we, as mothers, devote our whole lives to our children.  We cannot let ourselves feel guilty for one minute if we are taking an hour a day to become rejuvenated.  Let’s release the guilt.  Our time with our families will be more fulfilling when we are rested, and we will get more done overall (remember that study?).  There is no reward at the end of the day for the mother who got by on the least amount of sleep or took the fewest breaks.  Let’s tell ourselves right now, “We deserve rest.  We can have some time each day that is just for us.”  If you need to do so, write that down and tape it to your mirror so you can remember it each day.

Now Let’s Talk About Specifics

The rest of this post is going to spell out my best suggestions to make quiet time happen.  (Please add your own in the Comments area below!)(1) Simplify schedules.  To make room for regular quiet times,, we may need to do less.  We can cut down on some of our family’s extra-curricular activities, organize our shopping so we only go into a store a few times a month, and learn to say no to things that don’t really matter (or to things that can be accomplished during non-quiet time hours).  These are suggestions we’ve been hearing for years.  Now is the time to do—or stop doing—them. It takes confidence to slow down.Some mothers genuinely have to work their fingers to the bone just to keep a roof over their family and food on the table, but many of us move like the Road Runner trying to do things that are really non-essential.  At the heart of simplification are the questions, “Do I know how valuable I really am?  Do I think I need to run around crazy because I am afraid that people will think poorly of me (or I will think poorly of myself) if I don’t achieve as much?”  We must ask ourselves the hard questions–and start slashing our schedules.  It might take a while to get used to all our extra time, but our bodies and brains (and our families) will thank us.(2) Be there when we’re “on duty.”  One of the reasons I don’t feel guilty about taking time for myself is because when I am on duty, I make the most of it. Because I get a regular quiet time, I like the companionship of my children during the rest of the day.  When I am not rested and haven’t had time to myself, I want to be alone, and I feel annoyed by the constant chatter.  Again, quiet time is the key here. It’s okay if we’re not perfect at this, but our goal is to make our time with our families a happy time.
Then after we’ve been dishing out all that love, we can smile and say, “All right, it’s time for everyone’s quiet time!”When I say “be there,” I do not mean to suggest that we are required to entertain our children whenever we are with them. There is this idea floating around that “good” moms spend all day making crafts with their children, rolling ski-balls at Chuck E. Cheese, kicking a soccer ball at the park, and playing Candyland.  Then when the children are asleep, it’s time for Mommy to do the housework.  Sorry, but I just can’t keep up with that.  I love to play with my children, and we do play often, but there is also a lot of work to be done.  We do it together.(3) Get the work done together. During our non-quiet time, we clean together as a family (even a one-year-old can help dust!), run errands, prepare food together, organize cupboards, wash the car, etc.Children like to be involved and just want to be with us while we do what needs to be done.  Playing with our children is great (individual dates and outings are wonderful), but we can also play while we work.While we fold laundry, clean floors, etc., I tell my children stories about when they were little, turn on some fun music, laugh, listen, and enjoy their sweetness.  That way, the housework gets done, the children are happy, and then when it’s time to rest, we all rest.(4) Creatively work with our responsibilities.  Mothers are jugglers.  Even if we simplify like nobody’s business, life is going to sneak up on us and try to destroy all napping possibilities.  We won’t let it get us down—we’ll just work with it.  I have arranged carpools with neighbors so I can do the morning drop-off and avoid waking up a sleeping baby for an after-school pick-up.  When my children were younger, I got help from a girl in our neighborhood who played with my little ones while I took a late rest.  Often I can do something the night before that will free up my quiet time for the following day.During a long road trip with the kids, we found a local library that had nice little reading nooks–the perfect size for me to lay down and have my nap!Planning ahead is essential to me because I love the feeling of rest, and I detest the tired, frustrated version of me that emerges when I am short on sleep.  She really isn’t welcome in our home.If you work outside your home, you could try the following:
  • Use your breaks for your naps or other activities that truly rejuvenate you.  My dad is the king here.  He learned in the army to take a 9 ½-minute nap on a 10-minute break.  As an architect, he would sneak out to his car, recline the seat, and take little cat naps during the day.  When I worked at a call center in college, I arranged to sit in a corner cubicle, where I could nap with my head on my desk (or under my desk if no one was around). In some jobs, it’s the norm for people to work right through lunch, eating a little lunch at their desks. DON’T fall into that trap. If you’re not a napper, that’s fine, but be sure to really take breaks. Go on a short walk. Read a chapter of a book. Do something that truly rejuvenates you during your break time every day.
  • Find a sleeping spot to use for extended naps:  Some corporations actually have “nap rooms,” but that is definitely not the norm.  In high school, I convinced my drama teacher to let me keep a sleeping bag and pillow in the dressing area, and I would take a little nap in the theater every sixth period when no one was there.  In college, I napped in quiet study areas for ten or twenty minutes at a time with my backpack as my pillow.  Just remember to set the alarm on your watch or cell phone so you’ll wake up in time.  Or, if you don’t have an alarm, sleep in a high-traffic area with a sign taped to your shirt that reads, “Please wake me up at 2:15.”
If we really want the rest and quiet time, we can come up with some ways to get it.(5) Decide which hours are “mom” hours and which hours are “me” hours.  If we simply let nature take its course, all hours are “mom” hours.  We have to be realistic here, but each of us can set boundaries on our time and availability. My way of doing things might not work for your schedule, but it may spark some ideas.Here’s a typical daily schedule:
  • I am “on” from 7 am to 7 pm, with breaks from 9-10 and 1-3.  This works about 75% of the time, and my family is nice enough to go along with it.  If a child is sick, or if I am nursing a newborn, this becomes a very vague guide, but generally abiding by this schedule lets my sanity be my constant companion.
  • My children wake up between 5:30 and 6:30, but they know I don’t start talking until 7:00.  They color, watch cartoons, or play quietly until they know I’m ready to be mommy.  Then I can happily say, “Good morning!” and we’re ready to go. 
  • When my children were younger, we got all the bedtime stories and evening activities by 7, and then I had time each night to think, spend time with my husband, take a bath, or get some work done on my projects.  I know 7:00 is an early bedtime, but it works since my children were very young.  An early bedtime helps them to be well-rested, and then I get the opportunity to feel like a human being.  Now that my children are a little older, we get everything done and everyone’s in their rooms by 8.  Sometimes we all stay up late together, and on occasion we have an evening activity that we will all attend, but for the most part, the Perrys shut down early . . . and I really like it that way.  If my children are not tired by bedtime, they are more than welcome to read, listen to music, or play nicely in their rooms until “lights out.” (Lights out time varies by kids’ ages – 7:30 for little ones, 8:00 when they’re about 8, and a little later as they get older and have some homework to finish.)
Each child has a book basket next to his or her bed, where current reading books are stored. We frequently refresh what’s in the basket with trips to the library.We also have a little clip-light or lamp by each bed, so the children can read at night without disturbing his/her roommate.
  • The daytime breaks, 9-10 and 1-3, are generally when my baby and/or toddelr would nap.  All children who are home, however, take quiet times during these hours (or sleep, if they’d like).  A quiet time means the child is in a room/area by his or herself.  It’s not a punishment, it’s just time for the child to get to play or sleep.  It’s so good for children to learn to entertain themselves and to have their own down-time or nap time!  During the first quiet time, I do work such as phone calls, emails, bill-paying, etc.  During the second quiet time, I sleep and work on projects if I have extra time after my nap.  It’s lovely.
(6) Teach our children to love quiet time.  This is probably the hardest part, but because I have been consistent with this, my children look forward to quiet time.  They even putthemselves into their rooms.  Quiet times are non-negotiable, fixed activities.  It is simply what we do.  I’m going to include a few suggestions here that have helped me teach my children to observe this family ritual:
  • Pick a “quiet time space” for each child.  My newborns always joined me for nap time, but once my babies could play with toys and/or sleep on their own, we separated (otherwise I couldn’t sleep).  If I had two children in one room, I moved one of them to a separate location (the office, family room, etc.).  This space is theirs for the whole quiet time.   They can obviously leave it to use the bathroom or come get me if they have a real problem, but if they start wandering around the house or wake me up for a non-emergency, then the rule is that they have to join me in sleep.  (Once children reach the age of eight, they don’t need a “defined” space anymore . . ..)  This is a fun memory of one of Spencer’s quiet times.  (Can you tell I didn’t want to cut his golden curls?)
  • Make sure the space is pleasant.  During my first trimester with my last pregnancy (I had really hard pregnancies), our house kind of turned into a pit.  No one wanted to have quiet time in their rooms because there was clutter everywhere, so as soon as I could stand up without gagging, we made some improvements.  My children like to be in their rooms when they are clean, safe, well-lit, warm enough/cool enough, and stocked with interesting activities.  This takes effort, but it’s worth it.  This is where they get to use their imaginations—I want them to love their rooms!
  • Prepare fun, age-appropriate activities.  This is probably the most important part of quiet time.  Obviously, if I want time to rest and think, my children need to have something to do.  Over the years, we have collected several boxes of toys, organized and stored in sets, which provide hours of creative play.  These boxes are kept up high, and before each quiet time, I ask my (younger) children which ones they want for that day.  They’ll pick two or three activities that will keep them busy, and then they clean them up when quiet time is over.  My oldest daughter would pick ten things when she was younger, and she would lay them out in the order that she wanted to play with them.   Some of our favorites are pictured below:
Mr. Potato Head sets are always a hit. There’s a little game that has mini-potatoes that my children love to dress up.
Older children who won’t put marbles in their mouths will love Marble Works.My nine-year-old loves Legos, and he can build for hours without getting bored. It’s also nice for him to have time to play when his little brother isn’t around.
Sometimes my older children can have quiet time together, and they choose games from our “game cupboard.”
Magna Doodles are also wonderful.
Piles of books can keep a child happy for quite a long period of time. Many moms also like books on tape/CD/mp3s. And while all these books might look like a big mess, it just takes about five minutes to put books back on the shelf.
Train sets are fabulous.
And cars are a main staple.
These Playful Patterns from Discovery Toys has been a hit.Alia made a CD for each child in the family with their favorite songs. Spencer listens to it at least twice a week, and it makes his quiet time more enjoyable.We also filled a cupboard in the garage with boxes of additional toy sets: magnets, felt dollhouses, Lincoln Logs, puzzles, art supplies, etc. The rule is that everything has to be put away at the end of quiet time. We rotate what’s available.Other favorites have been My Little Ponies, Magnetix, Legos, Magnetix, blocks, Polly Pockets, flannel storybooks, little dolls/dollhouses, car tracks, tinker toys, K’nex and craft materials (paper, crayons, markers, construction paper, glue, scissors, etc.).  As my children get older, they like to read, color, write poems, work on homework, etc.  It’s amazing to see their creations. (Yesterday my 12-year-old made rock people with googly eyes.) To check out more great ideas for toys and games that work well for quiet time, check out our Power of Moms Amazon Store.And today my 10-year-old helped me make a video demonstrating our favorite baby toys:(7) Anticipate snack and potty needs.  My youngest child is now four, so this isn’t an issue anymore, but when they were younger, I always wanted to be sure that no one was going to have a messy diaper or need something to eat during our quiet time.  We usually ate a good lunch together, and then I would get a fun snack ready that my children could look forward to once they had successfully completed their quiet time.  It’s a great incentive:  “I know this looks tasty.  I bet you can have some if you let Mommy get a good rest!”  Sometimes I also let them take a non-messy snack into their quiet time space—like a little bag of Cheerios or a stick of celery (we minimized the snacks, though, and certainly considered choking hazards). As far as the “potty” needs go, I quickly learned to check on my non-sleeping, diapered children about 20 minutes into the quiet time.  They usually had a little surprise for me.  Potty-trained children (under five) were simply encouraged to use the bathroom first so they didn’t need to open (or slam) doors when someone in the house was asleep.(8) Use sound machines or white noise on your phone.  Sound machines are my absolute favorites!  We have one in every room–they are electronic white noise makers (costing about $15.00 each) that include a variety of sounds and an optional timer (which helps children understand how long quiet time is). There are lots of phone app with many choices of white noise that can also be a good solution.My children can’t hear each other when they have sound machines going, so the sleeping ones can sleep, and the playing ones can play.  I set the timer for an hour, and when the sound machine turns off, that means the child can clean up the toys and head out to the family room for a snack and part two of quiet time.  My older children, who can tell time, don’t need them as much, but three- to five-year-olds love them!(9) Use the TV and computer sparingly.  We do have a television and computer, and I let my children watch certain shows or DVD’s and enjoy time on certain websites, but I don’t generally use the TV or computer during quiet time.  I’ve found that screen time can make my children cranky, but imaginative play leaves them feeling refreshed.  Sometimes I’ll say, “You get one hour of quiet time, and then you can watch a show.”  That way, I can sleep for an hour and have time to do some reading, but my children are only watching 30 minutes of TV.  Clearly, every family is different—do what works for you!(10) Coordinate nap time schedules.  Sometimes children will get on opposite schedules: a baby wants to nap at 12, a preschooler wants to nap at 2.  That leaves Mommy awake all day.  With a little work, I could usually get everyone to sleep at the same time.  You might need to hold off a baby’s nap and endure a little while of “the crankies,” but that, to me, is better than giving up my own rest.  I want my babies to have memories of a nice mom, and I can usually distract them to keep them up awhile longer.  This is the main reason why we started the morning and afternoon quiet times.  An hour of crib/play time seemed to take the edge off for my little ones who were only sleeping once a day.  Then we were all ready to sleep in the afternoon.(11) Train with love.  It might take several weeks of quiet time training before your children will stay in their rooms and/or sleep when they need it.  You may want to start with a 1/2 hour of quiet time and then work up to an hour or more after a week or so. One of my favorite parenting books, Parenting With Love and Logic, helped me to teach my children our family rules without having to get upset with them.  What works for us is when I describe the consequences:  “If you come out of your room before it’s time, I start the timer all over again.”  Or, “If you choose not to nap, but then behave badly later this afternoon, you have a 6:30 bedtime.”  I also try to offer choices.  I ask my older children, “Do you want to take a nap with me today, or would you like a quiet time?”  I never have to yell or spank or get mad, I just give them choices, explain the consequences, and then follow through.  I have noticed that when I am able to calmly explain my expectations, I can rest more peacefully.(12) Take your rest in a strategic spot.  My biggest concern when I sleep is the safety of my children.  I’m a light sleeper, so I notice every cough or door-knob turn, but if you have a large home, or if you are a sound sleeper, sleep where you will be able to respond to your children’s needs.  For a couple of months, my three-year-old kept coming out of his room and going downstairs, so I slept in the living room to make sure he didn’t find a way to “escape.” When I had a little baby, I kept the monitor right next to me and left my bedroom door open.  One day, my son Spencer kept coming out of his room and throwing tantrums in the hall.  So I slept right in front of his door.  (Only had to do that once!)(13) Learn to relax.  One of the hardest for mothers to do is shut down our minds.  There are lots of great relaxation techniques available on the Internet (like starting from your toes, breathing deeply, relaxing each muscle, and working your way up).  It’s a skill to fall asleep quickly.  What helps me most, though, is having a plan for when I will get things done so I don’t have to stress about them while I rest.  For example, if I have a business document that needs to be put together by the end of the week, I will schedule one quiet time hour and two evening hours that week to work on it, and then I will forget about it until it’s time.  Having a detailed calendar is a lifesaver for me because otherwise I live in constant fear that I am forgetting something.  Once you have made sure you have nothing pressing, tell yourself you deserve a break, and you are not going to ruin your nap time with worry. (Mind Organization for Moms wasmade for this.)

So when do you get everything else done? 

There is a lot to do each day.  Besides the basic housework, important relationships, employment needs, and desk work, we want to have time to exercise, read, and work on projects.  Most women use quiet time to get these projects done, which is completely understandable.  If your nighttime sleep is sufficient, then quiet time is the best time to do everything else.  I have had to develop my own routine, as will every mother, but basically, here is what I do.(1) As mentioned before, I use my morning quiet time for work that requires the most brain power.  Then I work for the first 20 minutes of the afternoon quiet time, sleep for the next 60 minutes, and then wake up to work/check email for the final few minutes.(2) After lunch, and before quiet time, there is usually about an hour where my children will play nicely nearby while I get stuff done.  This is when I make phone calls and do more active tasks.(3) If I have the energy, I wake up early—around 5:30 or 6, so I have an hour to exercise and/or prepare spiritually for my day.(4) I get to work immediately at bedtime—as soon as everyone is happily in their rooms.  Then I balance the rest of my evening with my husband’s schedule so we can be together as much as possible.(5) I apply “de-junking” principles to my home and try to keep things streamlined and easily clean-able.  There are tons of great books out there for that.  Having routines for housework has been a life-saver.  The whole family helps keep things looking nice so I don’t have a messy house hanging over my head while I sleep.(6) I multi-task and involve my children as much as possible—we are busy during the days, and I try not to put too many things on my task lists, but when we’re all awake, we do group tasks, and when I am off duty, I do my own personal tasks.  The point of all this is to enjoy the process, enjoy your family, and accomplish what needs to get done.  It isn’t easy, but it’s possible.I hope this article has been somewhat helpful to you.  Everyone’s family and life is different, and we have to figure out what will work for us, but at least one principle is true—no matter who you are.  You need rest.  I know life gets tough sometimes.  I have my rough moments just like everybody else, but when I make rest and rejuvenation a priority, I am a little more fearless, and a lot more pleasant to be around.  I wish you the best in your quiet time!QUESTION:   How do you fit quiet time into your busy days?CHALLENGE: Choose just one simple way to incorporate a little more quiet time into your schedule.  You can either use it to nap, read, or just get something done you’ve been dying to accomplish.


8 Landlord-Friendly States

To contact us Click HERE


8 Landlord-Friendly States

Our friends over at Renter’s Insurance have a new blog post on the 8 most landlord-friendly states. As an investor, eviction rights are usually most important, but additional considerations are security deposits and leases.Here’s the post:”
1.) Texas
Texas has a reputation for being very pro-landlord and not as kind to its tenants. Texas landlords can evict a tenant for not paying rent, and they wield other powerful advantages over the tenant that they can take advantage of with little or no notice.2.) Indiana
Indiana’s rental laws definitely favor landlords rather than tenants. For example, before 2002 it was completely legal for landlords to withhold tenants’ security deposits past the standard 45 days. Now, landlords can only be sued for the deposit amount and certain legal fees if they exceed the 45-day due date.3.) Colorado
The rental laws here are strict and have little tolerance for delinquent tenants. In addition, a landlord can enter the property at any time without providing notice to the tenant.4.) Arizona
Arizona has strict laws regarding noncompliance with rental agreement and nonpayment of rent. For example, if a tenant provides false information on the rental application, Arizona landlords have the right to deliver a written notice to the tenant and terminate the rental agreement within 10 days.5.) Florida
One primary reason Florida seems to favor landlords is the lack of rent control laws in Florida. Florida also does not require a written lease, which can sometimes create problems when disputes arise. While recent legislation has been proposed to help better protect tenants, tenants should still be careful before renting in Florida.6.) Kentucky
Kentucky handles security deposits a little differently than other states. According to Kentucky rental laws, landlords are allowed to withhold security deposits anywhere from 30 to 60 days, depending on tenant disputes regarding deductions. Other than the states that have no statutory deadline, Kentucky has the longest waiting period for tenants to get their security deposits back.7.) Georgia
Georgia courts are the primary reason why the landlord is favored. Regardless of the reason, tenants who do not pay rent typically lose their eviction cases in Georgia courts. That means, if you feel that your rights have been violated in Georgia, chances are you will lose if you take the matter to court.8.) Mississippi
Mississippi’s favoritism for landlords dates back to the days of segregation, when landlords had much more power. While today legislation has reigned in the landlord’s power of their tenants, Mississippi landlords still enjoy a number of benefits, including a requirement that tenants keep the rental premises clean and remove all garbage.
”-Donald

Tax Questions, Taxes etc.

To contact us Click HERE
https://www.google.com/search?sugexp=chrome,mod=17&sourceid=chrome&ie=UTF-8&q=Is+the+food+for+my+company+party+tax+deductable%3F


Is this meal deductible?




It really depends on the purpose for the meeting. A company that has an office Christmas party where all employees are invited, whether or not all attend, is 100% deductible.However, an event that's main purpose is entertainment oriented and "discrimintates" on who attends is only 50% deductible.The fact that the restaurant does not charge a fee for using their room provided a $ minimum is spent really is of no consequence.It is similar to professional continuing education ("CPE") held at a hotel. The session fee is typically inclusive of lunch, and the fee paid by the education provider for utilization of the facility is 100% deductible as well.It would appear that your situation resembles the CPE situation and would be 100% deductible, however, the cost needs to be in line with the sales revenue generated as well, since a profit motivation for the enterprise needs to exist.........I would say the meal is 50% deductible as it is in conjunction with a business purpose (the Tupperware sales) and the meal is eaten immediately before, during, or after the business portion of the evening; but not 100% deductible, as would be the employee party or any other meal provided by the employer for the convenience of the employer.

See entire conversation:

Is this meal deductible?

3Besides doing taxes I have recently started selling Tupperware. We do some combined parties at local restaurants. These restaurants do not charge a fee for the room but do require a certain amount of food purchased. We usually buy dinner there. My friend said her tax guy told her she could not deduct the cost of the food. As the food is required by the restaurant it is in essence the fee charged.deductionasked 31 Oct '09, 21:26Cathi's gravatar imageCathi
261●1●5
accept rate: 0%Please see Cathi's additional information below in "answer format" with the additional comments.(15 Nov '09, 21:15)Brent Berkman

9 Answers:oldestnewestmost voted
3If you are only paying for your own food, it is not allowable.If you are paying for meals for all and it is open to the public it may be 100% allowable.If you are paying for meals for invited guests only it would be subject to the 50% limit.I was a Tax Auditor/Tax Compliance Officer with IRS for many years and occasionally audited similar issues.linkanswered 01 Nov '09, 20:38Toni%20McIntyre%20CPA's gravatar imageToni McIntyr...
980●1●9
accept rate: 5%The facts do not specify, but I would think it is a reasonable assumption that the food is available during the business of getting sales orders, and is therefore incidental to the business process. Yes, it appears that it is open to the general public because the more customers that attend, the more sales that are generated, otherwise there is a "profit motive" issue.(01 Nov '09, 21:57)Brent Berkman
2It appears that you each are purchasing your own food. The IRS might question whether it was truly a valid business expense. I think you are likely on "thin ice" here, but as long as you keep contemporaneous written records, along with your receipt, it might be deductible. Keep in mind that in any event, only 50% is ultimately deductible.linkanswered 02 Nov '09, 00:45Jeff%20K's gravatar imageJeff K
21●1
accept rate: 0%1The question does not indicate that each person is purchasing food. It appears that the food is purchased incidentally to the sales activity that is transpiring which is the sole purpose for utilzing the restaurant establishment(02 Nov '09, 01:21)Brent Berkman
2Original answer:Ask if you can just pay them the amount of money that the food would cost if you did buy it, without actually receiving any food. Since they probably want the money more than they want to get rid of the excess food, this should not be a problem. If you pay money to use the space without receiving food in return, then you should be able to deduct it.If you receive the space for free when you buy food, and no deduction would otherwise be allowed for the food, then no deduction is allowed. The IRS gives an example involving someone who pays for an airline ticket for personal travel and later uses the frequent flier miles to purchase an airline ticket for business travel. No deduction is allowed for either airline ticket, because the first was used for non-business purposes and no money was used to purchase the second.Clarification resulting from Sandy Sea's response:I am not suggesting that they recharacterize a payment that happened in the past. I am suggesting what they should do in the future if they use the same facility again.linkanswered 07 Nov '09, 00:10stephenweinstein's gravatar imagestephenweins...
1.5k●2●12
accept rate: 1%edited 15 Nov '09, 20:42It still appears the the main business for the event is the selling and order taking activity by all the vendors in a meeting room with the food incidental to the sales activity. How much different is this than CPAs or attorneys attending a continuing education session at a hotel facility with lunch that is provided?(07 Nov '09, 00:49)Brent BerkmanStephen? Are you asking if they can "change" the face of the fees? No fees for use, no deduction; so now to change it to make it deductible seems like fraud to me...imho(07 Nov '09, 21:43)SandySeaHave you seen Cathi's additional comments phrased as "answers" below? (It is currently just above AJ's answer as it only has 1 vote.) Based upon her "additional information" the food is most likley not deductible, but then in my additional comment is a suggestion for how to structure "future meetings" so the food may be 100% deductible depending on a cost / benefit analysis.(15 Nov '09, 21:12)Brent Berkman
1I don't see a business use for the meals at all. You are not out of your tax home, and you are choosing to eat there. Pay the room fee and that will be deductible. I definitely agree with your friend's "tax guy".Helen, EA in PAAdditional - she says NOTHING about the party attendees eating there. And if they are not eating there, I don't see how she can claim any deduction.linkanswered 31 Oct '09, 21:35Helen%20EA%20in%20PA's gravatar imageHelen EA in PA
1.8k●2●4
accept rate: 4%edited 31 Oct '09, 23:44Tuppwerware "parties" can be held in outside of the home. Maybe the "home" is too small for the # of customers attending?(31 Oct '09, 21:39)Brent Berkman1Instead of having one host in one home we will have a multi host party at one location. This creates a much higher revenue than one smaller party. We do not have an office location to hold parties at so they are always at a home or an offsite location. I can easily earn $200 a night.(31 Oct '09, 21:46)CathiCathi, As I alluded to below for your other comment, this rather confirms what I suspected and do not see why the food costs would not be deductible at 100% as it's not entertainment related, but resembles the continuing education session example in my original answer.(31 Oct '09, 22:32)Brent BerkmanHelen, in my familiarity with "parties" that take sales orders, part of the event involves serving refreshments, etc to everyone. Cathi, can you confirm that the food is indeed for the attendees as well?(31 Oct '09, 23:59)Brent BerkmanI tend to agree with Helen here. The reason business meals are 50% deductible is that you are not entitled to your own deduction for food, we all have to eat so our own meals are not deductible. If she is serving everyone however, I would say 50% is deductible if she is paying for that service to them. She says WE usually buy dinner there...so is she or is she not buying for more than one?(01 Nov '09, 13:21)SandySeashowing 5 of 6 show all
1It really depends on the purpose for the meeting. A company that has an office Christmas party where all employees are invited, whether or not all attend, is 100% deductible.However, an event that's main purpose is entertainment oriented and "discrimintates" on who attends is only 50% deductible.The fact that the restaurant does not charge a fee for using their room provided a $ minimum is spent really is of no consequence.It is similar to professional continuing education ("CPE") held at a hotel. The session fee is typically inclusive of lunch, and the fee paid by the education provider for utilization of the facility is 100% deductible as well.It would appear that your situation resembles the CPE situation and would be 100% deductible, however, the cost needs to be in line with the sales revenue generated as well, since a profit motivation for the enterprise needs to exist.linkanswered 31 Oct '09, 21:36Brent%20Berkman's gravatar imageBrent Berkman
3.1k●3●11
accept rate: 13%Tupperware parties are where business is transacted. There is no office location for a party. I can easliy generated $200 a night at one of these events.(31 Oct '09, 21:48)CathiI understand, and you're utilizing a restaurant instead of a home to have a greater # of "customers" attend.(31 Oct '09, 22:29)Brent Berkman
1I would say the meal is 50% deductible as it is in conjunction with a business purpose (the Tupperware sales) and the meal is eaten immediately before, during, or after the business portion of the evening; but not 100% deductible, as would be the employee party or any other meal provided by the employer for the convenience of the employer.linkanswered 31 Oct '09, 23:16cpaboise's gravatar imagecpaboise
914●1●6
accept rate: 1%At "parties" such as these, the food is more like appetizer and buffet style and most likely incidental to the event's main business purpose of sales orders. Otherwise, I would agree with you.(31 Oct '09, 23:55)Brent Berkman1Yes, Brent, this is true - usually these "parties" have buffet style appetizer food provided by the host(s) that is incedental, and attributable to marketing the sales meeting or to other meeting costs (in lieu of room rent). But Cathi specifically mentioned that "we buy dinner", which I read to mean full meal; and in this case, I would err on the side of caution as to the deductibility, as these types of parties (to my knowledge) are usually held for invited guests and not open to the general public.(04 Nov '09, 19:10)cpaboiseHowever, without further clarification from the taxpayer, "we buy dinner" is a rather "generic innocuous phrase".(15 Nov '09, 21:04)Brent Berkman
1Cathi,I congratulate you on running two businesses at once.As to your question, I would have to agree with Helen. As I understand your query and facts in brief, are that people are invited and come to a Tupperware party, and may, or may not buy items for personal use - Tupperware goods. I assume that Cathi gives a short presentation as to what's out there, people mingle and at some point decide to buy some food since they are at a restaurant. So, at the party, individuals purchase and pay for their own food, e.g., meaning that Cathi does not pay for it.So you want to know if the amount of the food purchased is deductible by the individual people at the party on their own tax returns, not whether any payments paid by the party host is deductible correct?You indicate that the food purchase amount, since it is required by the restaurant, is akin to a fee charged by the restaurant?I just don't see any reason these individuals would have a deduction. I would say there are only two ways to get a deduction. As a business expense, or as a business expense that is deductible as an itemized deduction.If the individual paying for their food is in the trade or business of attending Tupperware parties, I suppose you could say the amount may be deductible. Whether it's 50% or 100% deductible is a beyond the scope of this memo as it is ludicrous to believe that someone is in the business of attending Tupperward parties. The facts, though sparse would seem to indicate that these are occasional parties attended occasionally, nothing more that would bring a Trade or Business into play.If you want to deduct as a itemized deduction, you need to have something like a trade or business expense, but that you report the amounts on a 2210 and Schedule A as opposed to a Schedule C.I just don't see a reason for deducting any amounts incurred, when buying personal use-type products, unless you can make a case a trade or business is involved. The facts don't seem to indicate such a situation.linkanswered 03 Nov '09, 02:24jim's gravatar imagejim
339●1●3
accept rate: 5%edited 03 Nov '09, 02:36The question does not specify who is buying the food. Each person attending, or Cathi and the rest of the vendors who are selling thier wares. If each individual is buying, I agree there is no dedcution, but if the vendors are paying for the food, then it is a trade or business deduction as the food is incidental in the selling process as my answer provides. (BTW, your 2210 reference should be 2106.)(03 Nov '09, 02:56)Brent BerkmanIn my response, I indicated that I read that Cathi said WE buy food. I am sure that is not Cathi and her mouse so the we indicates to me that they are eating dinner there and the they seems to indicate that each pays for their own. IMHO(03 Nov '09, 13:42)SandySea
1I didnt expect such a variety of answers. Interesting how some areas do not always seem so black and white. Thanks everyone.linkanswered 07 Nov '09, 20:20Cathi's gravatar imageCathi
261●1●5
accept rate: 0%Cathi, out of curiosity, what is the situation with the meals? Is the food incidental to the selling activity, purchased as a group, (buffet style) as a condition of utilizing the meeting room, as I suggest in my comment to Steohen Weinstein's answer?(07 Nov '09, 20:34)Brent Berkman1The pizza place requires food be purchased as a condition to use the group room. I wouldnt choose to buy food if I didnt have to. The food can be eaten before or during the party. I cant eat and give a presentation at the same time. It is an individual meal and not a buffet style or shared with the guests. The guests purchase their own if they wish. My question is since they require it is it deductible. You can have more quests in a restaurant then you can in someones home so the potential to make a lot more profit. Min 200 or 300 a night. At a home maybe 100 - 150.(08 Nov '09, 04:42)CathiIf each person is purchasing their own food, while the "guests" (buyers) would not be able to claim a deduction, it appears that the vendors (sellers) may be entitled to a deduction limited to 50% of the cost for the meal, as they are there with a business purpose. However, if the vendors were to negotiate a "deal" with the restaurant to utilze space at a fixed fee for the evening, or "rent", that fee could be allocated to each vendor and deductible at 100%, however, a cost / benefit analysis is required in order to determine if the benefit of the tax deduction compared to the cost is worth it(08 Nov '09, 18:13)Brent Berkman
1The important information is in Cathi's last comment.quote "It is an individual meal and not a buffet style or shared with the guests. The guests purchase their own if they wish."end quote.There are several court cases that closely reflect your situation in regards to meals that may or may not have a business purpose. The fact that you only buy your own and the guests must pay for their own and you are not out of your tax home area leads me to agree with the other tax practitioners that would decline the deduction. If the guests buy food then the requirement by the "pizza place" would be met by the guests. You must buy supply your own food someway for that day, either in a restaurant or purchased and prepared at home and the IRS sees no difference in that and the meal your purchased before the sales meeting.Reference Toni's answer above. It is spot on.

Please help me, I'm so scared!!?

To contact us Click HERE

Please help me, I'm so scared!!?
Best answer:
could be a hernia. don't say it's a cystocoele when you go to a doctor. at your age, hernia is more common. Don't be too scared. But a doctor's appointment would really help relieving your worries. I can't recommend any non- medical treatment, though.I think this is what you have, and you need to go to another nurse, or your own doctor, right away. If they won't examine you, you need to be sure you can explain all the symptoms, and you should also let them know that you think it is the cystoceles. If one nurse turns you down, go to another. You need this looked at!!!dont worry go to a doctor and try to see what is wrong. it is important to go so please do. look, dont worry so much and it might turn out regular or somethingSweetie its ok to be scared,AND the nurse was/is a nut.You are never to young to "have"anything.Just go to the ER of see an OBGYN asap.Like Monday.IF your uterous perforates(sp)you could start heavy life threatening bleedingAlso your bladder could be damaged by simple neglect-not your neglect!.Everything inside is held together by muscle and tendon,they dont need to be overstreched.take care of YOU I'd like to have a wee chat with that "nurse".I'm actually angry.Just have a friend take you to ER okay. Write us back and lets us know your ok,please.Love and Prayers ,J





The Trader Pro System - Trade Like A Wall Street Professional
Complete Trading System Shows How Anyone Can Make Consistent Monthly Income Trading. With Over 40 High Quality Dvd Packs, Evergreen Product, High Conversion Rate. Complete Affiliate Page With Promotional Tools Http://traderprosystem.com/affiliates.php
The Trader Pro System - Trade Like A Wall Street Professional

Orignal From: Please help me, I'm so scared!!?

Saturday, July 7, 2012

Tax Questions, Taxes etc. 2

To contact us Click HERE
http://www.taxalmanac.org/index.php/Discussion:100%25_meal_deduction

There are certain instances where 100% deduction is allowed for M&E. Meals consumed on employer's premises for the convenience of the employer are 100% deductible (e.g., that pizza I ate at 8:00pm in my office during tax season). Meals that are billed out to client/customer and separately stated are 100% deductible to the biller and 50% deductible to the billee (e.g., travel expenses, including meals, that are billed out to the client as a reimbursable expense are 100% deductible, but the client may only deduct 50%).
As to deducting everyday lunches on Form 2106, meals are deductible when there is a business connection. When I go the Wendy's day after day, there is no business connection, and thus no deduction is allowed.


12 February 2007
If the employees eat in an employer operated eating facility and the employees are provided meals for the convenience of the employer, the meal is an excludible fringe benefit under Sec. 132(e)(2) and the employer may deduct 100% of the meal costs under Sec. 274(n)(2)(B).


19 February 2008
My twist on this is for employer provided meals while at a job site. I have a client who send his guys all over the world to install his product. They maybe gone two days or two weeks. Are the meals the company pays for during these jobs 100% deductible? They are on the job working for the employers convenience?



See entire discussion:

Discussion:100% meal deduction

From TaxAlmanac, A Free Online Resource for Tax ProfessionalsNote: You are using this website at your own risk, subject to our Disclaimer andWebsite Use and Contribution Terms.Discussion Forum Index --> Tax Questions --> 100% meal deduction
Www.cpa1.biz (talk|edits) said:22 April 2006
When should a taxpayer take the whole 100% meal deduction when they have a Schedule C and why does like any employee not take a 50% meal deduction on the form 2106 just for everyday lunches that they do not get reimbused from their employer. Please enlighten.Thanks,www.cpa1.biz
Sandysea (talk|edits) said:22 April 2006
M&E are deductible at 50% generally and a Schedule C will take this 50% deduction as it relates to his/her business.Employees do not file Form 2106 arbitrarily. They file this form if they have ordinary expenses related to their employment that are not reimbursed by the employer such as overnight travel or entertaining customers or clients. You cannot deduct the cost of simply having lunch as being an unreimbursed employee business expense. The expense has to be for the benefit of your employer....
Www.cpa1.biz (talk|edits) said:22 April 2006
Thanks a lot Sandy..have a good weekend....www.cpa1.biz
Jdugancpa (talk|edits) said:22 April 2006
There are certain instances where 100% deduction is allowed for M&E. Meals consumed on employer's premises for the convenience of the employer are 100% deductible (e.g., that pizza I ate at 8:00pm in my office during tax season). Meals that are billed out to client/customer and separately stated are 100% deductible to the biller and 50% deductible to the billee (e.g., travel expenses, including meals, that are billed out to the client as a reimbursable expense are 100% deductible, but the client may only deduct 50%).As to deducting everyday lunches on Form 2106, meals are deductible when there is a business connection. When I go the Wendy's day after day, there is no business connection, and thus no deduction is allowed.
LJACPA (talk|edits) said:22 April 2006
My business is an S corp and, as such, I am not considered an employee for purposes of the 'for the convenience of the employer' 100% deduction (or any deduction that I know of). So, my pizza at 8:00 is not deductible. How do you deduct yours????
Dennis (talk|edits) said:22 April 2006
Employees' leftovers? (so I ordered too much, sue me.)
Tess (talk|edits) said:22 April 2006
Wouldn't a Christmas party and the meal or a summer picnic be 100% deductible to the business owner? where i work we have a pizza party every quarter if there are not lost time accidents, wouldn't this alos be 100% deductible to the owner?
Jdugancpa (talk|edits) said:22 April 2006
"Office Supplies"?
Deback (talk|edits) said:22 April 2006
I usually deduct 100% for office party food and supplies under Supplies.
Pete10 (talk|edits) said:30 November 2006
If an S-Corp bills it clients the per diem rate for meal cost, can they write off 100% or do you have to bill them for the actual cost in order to get the deduction for 100%?
Natalie (talk|edits) said:November 30, 2006
Dennis - you crack me up! As far as the office parties go, wouldn't they qualify as de minimis fringe benefits? I realize they often get reported under office expense or supplies, but I've always thought of them as another benefit.
AHH (talk|edits) said:30 November 2006
Has anyone heard of the "merchant sailor meal allowance"? = employed as a tug/barge sailor(transportation industry) and allowed to use the M&IE per diem rate, reduced by employer provided grocery allowance, and then deduct 100% of remaining for their meal allowance. Check out SailorTax.com. I have several tug boat captains who INSIST on this deduction using Form 2106.
Death&Taxes (talk|edits) said:30 November 2006
You might read the recent Bissonette decision in the US Tax Court; I don't recall this method being used there, and he captained a ferry on Puget Sound.
MsTwizz (talk|edits) said:2 February 2007
So, owners of a retail shop buying their lunch and eating at the shop isn't deductible in any way. But, if they buy a pizza for them and all the employees and maybe talk about business in the process, it is deductible, but 50% deductible?I am a sole shareholder of an S-corp and sometimes I buy a sandwich and eat it in as I'm working, as LJACPA says, since I am not in an employer/employee situation, it is not dedcutible? But the IRS makes me pay myself with W-2 wages, so in that respect and am the employer and the employee. It's sooooo confusing!Can anybody point me to specific regs to read....I'm going to look them up.
Pegoo (talk|edits) said:2 February 2007
The IRS is trying to keep people slim. What would happen if they allowed the 100% for general business purposes (feeding the boss)? OBCT!! O.o
Johnspokes (talk|edits) said:11 February 2007
So am I to take it that a restaurant whose workers get a free meal during their shift can't get a deduction for it? Presumably because the cost of ingredients and paid time is already an expense?
Deback (talk|edits) said:February 11, 2007
Yes, the cost of the food will be included in cost of goods sold.
Riley2 (talk|edits) said:12 February 2007
If the employees eat in an employer operated eating facility and the employees are provided meals for the convenience of the employer, the meal is an excludible fringe benefit under Sec. 132(e)(2) and the employer may deduct 100% of the meal costs under Sec. 274(n)(2)(B).
LJACPA (talk|edits) said:12 February 2007
MsTwizz, there are a number of situations where a >2% s/h, though a bona fide W-2 employee, is not considered an employees. One is for meals, another is participation in a Section 125 plan. I'll let Riley give you a cite.
Mendhasj (talk|edits) said:19 February 2008
My twist on this is for employer provided meals while at a job site. I have a client who send his guys all over the world to install his product. They maybe gone two days or two weeks. Are the meals the company pays for during these jobs 100% deductible? They are on the job working for the employers convenience?
Wjpcfo (talk|edits) said:15 May 2008
The following is the specific situation I have. I work for an LLC. There are two members (owners) of the LLC that are active in the business. They work 12+ hour days and rarely leave the office. So that they can continue working throughout the day, they have both their breakfast and lunch brought in. Are these meals 100% of 50% deductible? Thanks in advance for any guidance.
Marcilio (talk|edits) said:15 May 2008
Why would those meals be deductible at all?
Death&Taxes (talk|edits) said:15 May 2008
Try zero percent deductible. See Publication 463 They are neither out of town in travel status, nor are they entertaining anyone.Would be neat if they were deductible. During tax season I walk from my bedroom, through the kitchen and to my office. I set the coffee to drip, put some toast on, and begin to work. Same with lunch; gee, if I can get this I will get an account at the local Dunkin Donut to prove my costs and start deducting.
Marcilio (talk|edits) said:15 May 2008
Is the marmalade deductible?
BEGooding (talk|edits) said:May 15, 2008
"Employees forced to eat meals provided by employer for the convenience of the employer" sounds like a good episode premise for The Office. Think tofu, brussel sprouts, anchovies etc.
Riley2 (talk|edits) said:16 May 2008
No deduction at all available unless they become employees.
Jdugancpa (talk|edits) said:16 May 2008
Riley, are you saying that electing to tax the LLC as a corp and paying salaries to the two owners will make breakfast and lunch deductible in this case??? As an employee of my own S corp, will my lunch be deductible if I eat it here in the office?
Death&Taxes (talk|edits) said:16 May 2008
JD. Here is my favorite case on these lines: http://www.projectposner.org/case/1985/758F2d211
Natalie (talk|edits) said:May 16, 2008
Thanks for the link, D&T. That's a great summary.
Marcilio (talk|edits) said:16 May 2008
Agreed D&T..it's a classic
Death&Taxes (talk|edits) said:16 May 2008
Today I've been busy moving the bottled hot and cold water dispenser and the fridge from the kitchen into my office. Now if I can only find an open outlet where I can plug in the microwave, the coffee maker and the toaster, I am set. Great to be a C Corp; this is one benefit JR never talks about.
Kevinh5 (talk|edits) said:16 May 2008
I know tax professionals who take their morning dump at the office because the toilet paper is deductible there, but not at home. Same theory?
Death&Taxes (talk|edits) said:16 May 2008
Good lord, Kevin, I am not about to move the toilet into this little room. It would ruin the ambience.
Jdugancpa (talk|edits) said:16 May 2008
D&T, just buy a roll of TP, charge it to office supplies and carry it from office to bathroom whenever it is needed during work hours.
Sandysea (talk|edits) said:16 May 2008
Can I then just have ham/brie/onions in frig and make it a lunch that I can deduct my own food? WAYYYY COOL!!!Think I may get Direct TV here too...of course to watch the news so it is deductible too. What if I put a mattress on the floor? I may never go to my apartment again!!! hehehehe
EAdamsCPA (talk|edits) said:5 August 2008
Ok, so my company has sales employees who travel every day to multiple client sites. Some of them have long drives home and may not get home before 9pm. According to the IRS website, meals are only deductible if there is an overnight stay or the trip is "long enough that you need to stop for sleep or rest to perform your duties." Does anyone know what the period of time is? I know in U.S. v. Correll, the taxpayer lost when he was only getting 15-20 mins rest at a rest area on the way home. But in Williams v. Patterson the taxpayer rented a room for 6 hrs to get rest and was allowed the deduction. And in Rev. Rul. 75-168, a truck driver was allowed the deduction if his layover was 8 hrs. There's a lot of time between 15-20 mins and 6 hrs that is kind of a gray area. If our salespeople stop to rest for 1.5 - 2 hrs and eat a meal, would that be deductible?15:27, 5 August 2008 (CDT)~~
CrowJD (talk|edits) said:5 August 2008
Your typical Federal employee will sleep two hours out of eight. Therefore, I think you can take that as a rule of thumb most would accept. It's not just rest your looking for, they have to be dead asleep: head down, slobber, the whole thing. So, leaving time for wolfing down a meal, the minimum would be 2 hours, 20 minutes.
Kevinh5 (talk|edits) said:5 August 2008
you mean out of an 8 hour workday, don't you Crow?
CrowJD (talk|edits) said:5 August 2008
That's right, two hours out of the work day. I didn't want to come right out and say that, just in case this is ever analyzed under the cold light of a courtroom...with me in the dock.To get back to anwering the question, I once had an agent tell me that you are not tired until you hit a mile post marker, or at least graze one. So, I tell my employees not to pull over unless they have knocked a few of those things over.
Kevinh5 (talk|edits) said:10 January 2009
(Post by a consumer removed - should have been posted in the Consumer Forum. User notified on his Talk page.)
Johnsmitharkansas (talk|edits) said:15 April 2010
The client owns an S-corp and is one of the employees at his business (hotel). He, like most owner/operators, works a large number of hours but only pays himself a very small amount. Anyways, he occasionally buys lunch so that he can work during his lunch break (just operate the front office while eating). Would he qualify for the 100% meal deduction?
Johnsmitharkansas (talk|edits) said:15 April 2010
The client owns an S-corp and is one of the employees at his business (hotel). He, like most owner/operators, works a large number of hours but only pays himself a very small amount. Anyways, he occasionally buys lunch so that he can work during his lunch break (just operate the front office while eating). Would he qualify for the 100% meal deduction?John K. Smith Little Rock, Arkansas
Trillium (talk|edits) said:15 April 2010
Johnsmithetc - please click "talk" next to your name above to get to your talk page for a note about how to switch to a shorter user name; thanks.
SunnyCA (talk|edits) said:5 August 2011
Hello,Is the 100% deduction for employees eating meals at the employer's office for the convenience of the employer still deductible 100%? I researched this on the IRS website and can't locate anything current and there is not a place in Lacerte to enter this that I can locate. I see the 50% off meals and the 80% for Department of Transportation employees but nothing else.Also, if a client is traveling to one of their client's offices and the client stops and gets lunch for himself is that deductible at 50%?
Kevinh5 (talk|edits) said:6 August 2011
The deduction isn't for the employee, the deduction is for the employer furnishing the meals. MFBE.2nd question - what does it matter what your client's client does?
SunnyCA (talk|edits) said:6 August 2011
Regarding the 2nd question it is my client who is purchasing the meal on the way to a business engagement. He was by himself. Sorry I didn't state it very well.
Thanks
Kevinh5 (talk|edits) said:6 August 2011
OK - deductible only if away from his tax home on business. If he is just driving to the other side of town, and isn't entertaining the client or having lunch with the client, NO, he gets no deduction. We all eat lunch.
Ckenefick (talk|edits) said:6 August 2011
And the meals for the convenience of the employer fall under Sec 119 if you're looking for a cite.
LKSD (talk|edits) said:9 January 2012
I have a client that sends models around the country to attend various events for his company. He pays for all of their meals and transportation to and from the event site. All the models are freelance and classified as subcontractors. Can I write off 100% of the meals and transportation?
Mikex2e7n5 (talk|edits) said:9 January 2012
This may help answer just a few of the questions http://www.irs.gov/pub/irs-wd/1151020.pdf
Brucec83 (talk|edits) said:9 January 2012
I once worked for a small employer who stocked the fridge with beer and had an office meeting every dy at 5pm. Of course business was discussed and the general manager did it as a sneaky way of getting almost free overtime. He deducted it along with the office coffee, as a de minimus fringe.
Hammock (talk|edits) said:10 January 2012
Here's an even better way - combine two ideas from the last three posts: stock the company fridge with beer, and then bring in the models ....

Tax Questions Examples MEAL Deductions Cont.

To contact us Click HERE

EXAMPLES::


JOHN D. MOSS, JR. and DIANE C. MOSS, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT

No. 84-1820

January 17, 1985, Argued—March 27, 1985, Decided

Lead opinion by POSNER

    211 POSNER, Circuit Judge.   The taxpayers, a lawyer named Moss and his wife, appeal from a decision of the Tax Court disallowing federal income tax deductions of a little more than $1,000 in each of two years, representing Moss's share of his law firm's lunch expense at the Cafe Angelo in Chicago. 80 T.C. 1073. The Tax Court's decision in this case has attracted some attention in tax circles because of its implications for the general problem of the deductibility of business meals. See, e.g., McNally, Vulnerability of Entertainment and Meal Deductions 212 Under the Sutter Rule, 62 Taxes 184 (1984).   Moss was a partner in a small trial firm specializing in defense work, mostly for one insurance company. Each of the firm's lawyers carried a tremendous litigation caseload, averaging more than 300 cases, and spent most of every working day in courts in Chicago and its suburbs. The members of the firm met for lunch daily at the Cafe Angelo near their office. At lunch the lawyers would discuss their cases with the head of the firm, whose approval was required for most settlements, and they would decide which lawyer would meet which court call that afternoon or the next morning. Lunchtime was chosen for the daily meeting because the courts were in recess then. The alternatives were to meet at 7:00 a.m. or 6:00 p.m., and these were less convenient times. There is no suggestion that the lawyers dawdled over lunch, or that the Cafe Angelo is luxurious.   The framework of statutes and regulations for deciding this case is simple, but not clear. Section 262 of the Internal Revenue Code (Title 26) disallows, "except as otherwise expressly provided in this chapter," the deduction of "personal, family, or living expenses." Section 119 excludes from income the value of meals provided by an employer to his employees for his convenience, but only if they are provided on the employer's premises; and section 162(a) allows the deduction of "all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including -- . . . (2) traveling expenses (including amounts expended for meals . . .) while away from home. . . ." Since Moss was not an employee but a partner in a partnership not taxed as an entity, since the meals were not served on the employer's premises, and since he was not away from home (that is, on an overnight trip away from his place of work, see United States v. Correll, 389 U.S. 299, (1967)), neither section 119 nor section 162(a)(2) applies to this case. The Internal Revenue Service concedes, however, that meals are deductible under section 162(a) when they are ordinary and necessary business expenses (provided the expense is substantiated with adequate records, see section 274(d)) even if they are not within the express permission of any other provision and even though the expense of commuting to and from work, a traveling expense but not one incurred away from home, is not deductible. Treasury Regulations on Income Tax § 1.262-1(b)(5); Fausner v. Commissioner, 413 U.S. 838, (1973) (per curiam).   The problem is that many expenses are simultaneously business expenses in the sense that they conduce to the production of business income and personal expenses in the sense that they raise personal welfare. This is plain enough with regard to lunch; most people would eat lunch even if they didn't work. Commuting may seem a pure business expense, but is not; it reflects the choice of where to live, as well as where to work. Read literally, section 262 would make irrelevant whether a business expense is also a personal expense; so long as it is ordinary and necessary in the taxpayer's business, thus bringing section 162(a) into play, an expense is (the statute seems to say) deductible from his income tax. But the statute has not been read literally. There is a natural reluctance, most clearly manifested in the regulation disallowing deduction of the expense of commuting, to lighten the tax burden of people who have the good fortune to interweave work with consumption. To allow a deduction for commuting would confer a windfall on people who live in the suburbs and commute to work in the cities; to allow a deduction for all business-related meals would confer a windfall on people who can arrange their work schedules so they do some of their work at lunch.   Although an argument can thus be made for disallowing any deduction for business meals, on the theory that people have to eat whether they work or not, the result would be excessive taxation of people who spend more money on business meals because they are business meals 213 than they would spend on their meals if they were not working. Suppose a theatrical agent takes his clients out to lunch at the expensive restaurants that the clients demand. Of course he can deduct the expense of their meals, from which he derives no pleasure or sustenance, but can he also deduct the expense of his own? He can, because he cannot eat more cheaply; he cannot munch surreptitiously on a peanut butter and jelly sandwich brought from home while his client is wolfing down tournedos Rossini followed by souffle au grand marnier. No doubt our theatrical agent, unless concerned for his longevity, derives personal utility from his fancy meal, but probably less than the price of the meal. He would not pay for it if it were not for the business benefit; he would get more value from using the same money to buy something else; hence the meal confers on him less utility than the cash equivalent would. The law could require him to pay tax on the fair value of the meal to him; this would be (were it not for costs of administration) the economically correct solution. But the government does not attempt this difficult measurement; it once did, but gave up the attempt as not worth the cost, see United States v. Correll, supra, 389 U.S. at 301 n.6. The taxpayer is permitted to deduct the whole price, provided the expense is "different from or in excess of that which would have been made for the taxpayer 's personal purposes." Sutter v. Commissioner, 21 T.C. 170, 173 (1953).   Because the law allows this generous deduction, which tempts people to have more (and costlier) business meals than are necessary, the Internal Revenue Service has every right to insist that the meal be shown to be a real business necessity. This condition is most easily satisfied when a client or customer or supplier or other outsider to the business is a guest. Even if Sydney Smith was wrong that "soup and fish explain half the emotions of life," it is undeniable that eating together fosters camaraderie and makes business dealings friendlier and easier. It thus reduces the costs of transacting business, for these costs include the frictions and the failures of communication that are produced by suspicion and mutual misunderstanding, by differences in tastes and manners, and by lack of rapport. A meeting with a client or customer in an office is therefore not a perfect substitute for a lunch with him in a restaurant. But it is different when all the participants in the meal are coworkers, as essentially was the case here (clients occasionally were invited to the firm's daily luncheon, but Moss has made no attempt to identify the occasions). They know each other well already; they don't need the social lubrication that a meal with an outsider provides -- at least don't need it daily. If a large firm had a monthly lunch to allow partners to get to know associates, the expense of the meal might well be necessary, and would be allowed by the Internal Revenue Service. See Wells v. Commissioner, T.C. Memo 1977-419, 1977 T.C. Memo 419, 36 T.C.M. (CCH) 1698, 1699 (1977), aff'd without opinion, 626 F.2d 868 (9th Cir. 1980). But Moss's firm never had more than eight lawyers (partners and associates), and did not need a daily lunch to cement relationships among them.   It is all a matter of degree and circumstance (the expense of a testimonial dinner, for example, would be deductible on a morale-building rationale); and particularly of frequency. Daily -- for a full year -- is too often, perhaps even for entertainment of clients, as implied by Hankenson v. Commissioner, T.C. Memo 1984-200, 1984 T.C. Memo 200, 47 T.C.M. 1567, 1569 (1984), where the Tax Court held nondeductible the cost of lunches consumed three or four days a week, 52 weeks a year, by a doctor who entertained other doctors who he hoped would refer patients to him, and other medical personnel.   We may assume it was necessary for Moss's firm to meet daily to coordinate the work of the firm, and also, as the Tax Court found, that lunch was the most convenient time. But it does not follow that the expense of the lunch was a necessary business expense. The members of the firm had to eat somewhere, and the Cafe Angelo was both convenient and not too expensive. They do not claim to have 214 incurred a greater daily lunch expense than they would have incurred if there had been no lunch meetings. Although it saved time to combine lunch with work, the meal itself was not an organic part of the meeting, as in the examples we gave earlier where the business objective, to be fully achieved, required sharing a meal.   The case might be different if the location of the courts required the firm's members to eat each day either in a disagreeable restaurant, so that they derived less value from the meal than it cost them to buy it, cf. Sibla v. Commissioner, 611 F.2d 1260, 1262 (9th Cir. 1980); or in a restaurant too expensive for their personal tastes, so that, again, they would have gotten less value than the cash equivalent. But so far as appears, they picked the restaurant they liked most. Although it must be pretty monotonous to eat lunch the same place every working day of the year, not all the lawyers attended all the lunch meetings and there was nothing to stop the firm from meeting occasionally at another restaurant proximate to their office in downtown Chicago; there are hundreds.   An argument can be made that the price of lunch at the Cafe Angelo included rental of the space that the lawyers used for what was a meeting as well as a meal. There was evidence that the firm's conference room was otherwise occupied throughout the working day, so as a matter of logic Moss might be able to claim a part of the price of lunch as an ordinary and necessary expense for work space. But this is cutting things awfully fine; in any event Moss made no effort to apportion his lunch expense in this way.    AFFIRMED