You can deduct the cost of attending up to two conventions a year. The conventions have to meet the following conditions:
- relate to your business or your professional activity
- be held by a business or professional organization within the geographical area where the organization normally conducts its business
This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity.
Sometimes convention fees include the cost of food, beverages, or entertainment. The convention organizer may not show these amounts separately on your bill. In this case, subtract $50 from the total convention fee for each day the organizer provides food, beverages, or entertainment.
You can deduct this daily $50 amount as a meal and entertainment expense. The 50% limit applies to the daily $50 amount. For more information on the 50% limit, go to line 8523 - Meals and entertainment (allowable part only).
Cathy attended a two‑day convention in May 2017 that cost her $600. The organizer did not indicate what part of the $600 fee was for food and entertainment. Her convention expense is $600 minus the two days at $50 each $600 ‑ ($50 x 2) = $500.
Cathy can also claim the $50 for meal and entertainment expense for two days at the 50% limit.
Food, beverages, or entertainment do not include incidental items such as coffee and doughnuts available at convention meetings or receptions.
Enter the amount on line 9270 - Other expenses of Form T2125, Statement of Business or Professional Activities.
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