Is Golf Club Membership Tax Deductible. 20191125 If your country club membership is only serving the purpose of improving your employee morale you may have a way to make it deductible. You can however deduct the cost of some outings at these clubs if they are related to your business.
20160504 Club membership costs tax deductible. 20180110 Embedded in the recently approved tax reform bill is a provision that eliminates a 50 percent deduction for business-related entertainment expenses. Under the new rules any membership dues paid to a club for business leisure recreation country club or other social purposes are 100 non-deductible unless they are included as compensation on an employees Form W-2.
Publication 463 states any club memberships for pleasure recreation or social purpose cannot be deducted.
20191212 You cant deduct membership dues and expenses for gym memberships country clubs golf clubs and airline and hotel clubs. 20210309 The cost of the membership fees is the amount subject to tax and NIC. 20180124 Under the subject line Entertainment Deductions the notice explained that the newly proposed tax bill held some bad news for golf. Golf is considered a recreational activity and therefore the expenses related to that activity are not tax deductible.
