Form 100/100S/100W, Schedule F meals and entertainment

Per the Franchise Tax Board, there is no line for meals and entertainment expenses because meals, entertainment, and travel expenses are subject to the 50 percent limitation. Therefore, it is reasonable to report the "Total travel and entertainment" on line 26a (Forms 100/100W) and line 19a (Form 100S), and the "Deductible amounts" on line 26b and line 19b. Meal costs are included as part of the travel expense and can be included on these lines.
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