Outings

[sharlan]

I have season passes to local theme parks (Knott's, Disney) and zoos (Santa Ana and LA). I don't normally go without the kids, maybe DL once or twice a year. How do I claim them?

Also, when we go out to lunch at a restaurant, can I claim their portion of the bill or just the meal allowance?

[TomCopeland]

Theme Park passes

In your situation I would calculate what percentage of the time you use the passes for your business (70%, 80%?) and deduct that amount. Write out how often you use it for business and personal purposes.

If you use the standard meal allowance for food expenses, you must use it for all food expenses for the children. So, you can't deduct the actual cost of meals at a restaurant and the standard meal rate for meals eaten at home.