Are Sporting Event Tickets Tax Deductible?

Quick Answer: ❌ No — Sporting event tickets are classified as entertainment and are no longer deductible under the Tax Cuts and Jobs Act (TCJA), even if you discuss business at the game.

The Short Answer

Since 2018, the Tax Cuts and Jobs Act eliminated the deduction for entertainment expenses — and sporting events are the textbook example. It doesn't matter if you take a client to the game and talk business the entire time. Tickets to football, basketball, baseball, hockey, soccer, or any other sporting event are not deductible. Period.

IRS Rules for Deducting Sporting Event Tickets

IRC §274(a)(1), as amended by the TCJA (P.L. 115-97), disallows deductions for entertainment, amusement, or recreation expenses. IRS Notice 2018-76 and the final regulations (T.D. 9925) clarify that sporting events fall squarely within "entertainment."

Key rules:

• Entertainment is 0% deductible starting with tax years after December 31, 2017
• Sporting events are specifically listed as entertainment in the regulations
• This applies to: game tickets, suite rentals, skybox leases, stadium club memberships, and ticket packages
• No exception for business discussions — even if you had a detailed business conversation at the game
• No exception for clients or prospects — taking a client to a game doesn't make it deductible
• Suite/skybox food exception: If food and beverages are provided separately from the entertainment (e.g., catered food in a suite, stated separately on the invoice), the food portion may be 50% deductible as a business meal

How Much Can You Deduct?

The only exception: If food/beverages are separately stated on the invoice and not bundled into the ticket or suite price, they may qualify as a business meal (50% deductible). You need a separate line item.

How to Categorize in QuickBooks

• QBO Category: Entertainment (non-deductible)
• Schedule C Line: Not deductible — do NOT include on Schedule C
• Tip: Still track sporting event expenses in QBO under a "Non-Deductible Entertainment" account. This keeps your books accurate and prevents accidentally claiming the deduction. If you have a suite with separately invoiced food, split the entry: food → Meals (50%), entertainment → Non-Deductible.

Common Mistakes to Avoid

1. Assuming the "business discussion" exception still exists. Pre-2018, entertainment was 50% deductible if directly associated with business. That's gone. The TCJA eliminated it entirely.
2. Bundling suite food costs with the ticket price. To deduct the food portion, it must be separately stated on the bill. If the caterer's invoice just says "suite package — $6,000," the entire amount is non-deductible.
3. Categorizing tickets as "client gifts." Tickets used by the giver (you) and the client together are entertainment, not gifts. Even if you frame them as a gift, the IRS treats them as entertainment if you attend the event.

Record-Keeping Requirements

• Even though tickets aren't deductible, keep records for accurate bookkeeping
• If claiming the food exception, keep the invoice showing food costs separately stated
• Document the business purpose and attendees for the food portion to support the meal deduction
• Retain records for at least 3 years from filing

Who Can Deduct Sporting Event Tickets?

• Nobody — the TCJA disallows entertainment deductions for all business entity types
• Sole proprietors: No
• S-Corps/C-Corps: No
• Partnerships: No
• Exception for employee recreation: Company-wide events open to all employees (e.g., company outing to a baseball game) may still be deductible under IRC §274(e)(4) — but this is an employee benefit exception, not a client entertainment deduction
• Nonprofits: Sporting event costs aren't deductible (nonprofits don't deduct expenses anyway, but they shouldn't misclassify them on Form 990)

Related Deductions

• Concert Tickets
• Golf
• Happy Hour
• Coffee Meetings
• Meals While Traveling

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