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I am a professional theater, dance and film critic. Do I deduct 50% or the full cost of tickets for the shows I review for my newspaper?

 
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I am a professional theater, dance and film critic. Do I deduct 50% or the full cost of tickets for the shows I review for my newspaper?

If the cost of your tickets are ordinary and necessary business expenses, then you would deduct the full cost of the tickets as business expenses.  The 50% entertainment limit would not apply to your expense.

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