Source: J.C. Hobbs, Connie Smotek, FARM PROGRESS, 1/13/21


In late September 2020, the IRS adopted new regulations concerning the tax deductibility of employer-provided meals and lodging. These rules also apply to farmers and ranchers who provide these meals and/or lodging for their employees. This article provides an explanation of these regulations and how they apply to the farm or ranch business.  Meals provided to the employee on the employer’s premises (the place of work) and provided for the employer’s convenience are excluded from the employee’s income.

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