Total M&E spend$0
Deductible$0
Disallowed$0
Effective rate0%
By deduction tier
By IRS category
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Columns match the Transactions sheet of your Excel auditor (Date, Payee, Description, Amount, Purpose, Attendees, Category). Entertainment is nondeductible under IRC 274(a); business meals are 50% per IRS Publication 463; food at an entertainment event keeps 50% only when separately stated (Reg. 1.274-11). Not tax advice.