US Meals & Entertain
Classify business meals & entertainment by IRC Section 274 deductibility tier and build a Schedule-M add-back worksheet
Classify business meals & entertainment by IRC Section 274 deductibility tier and build a Schedule-M add-back worksheet
Key Features
Deductibility categories
A category maps a meal / entertainment type to its statutory tier (100% / 50% / 0% or a custom percentage for temporary relief provisions) together with the supporting IRC citation. Ships seeded with the standard categories.
Own expense-line model
Records meals & entertainment costs without depending on hr_expense -- installable on any Accounting database.
Per-line split. Each line is split into the
Per-line split. Each line is split into the deductible portion and the non-deductible add-back; the two always sum back to the gross.
Period worksheet
Collect all classified lines in a fiscal period and roll them up by tier into a Schedule-M summary: total expense, total deductible, and total add-back -- with a tie-out check.
100% deductible
100% deductible -- company-wide social/recreational events, meals treated as taxable compensation, meals sold to customers, de-minimis office food (IRC 274(e)).
50% deductible
50% deductible -- ordinary business meals and employee travel meals (IRC 274(n)(1)).
0% deductible
0% deductible -- entertainment, amusement & recreation, club dues, and meals with no business person present (IRC 274(a), 274(k)).
Screenshots
M E Categories
M E Expense Lines
Schedule M Worksheets
Why Choose This Module
Why Since the Tax Cuts and Jobs Act of 2017, entertainment is no longer deductible, most business meals are 50% deductible, and a handful of categories remain 100% deductible. Booking everything to one "Meals" account and guessing the disallowance at year end is error-prone. This module classifies each expense at the line level and ties the period out to the penny.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Update date: 2026-07-05