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Deductions & credits
You can deduct no more than $25 per gift per person given during the year. So, in your case, you could deduct $25 if a single gift was given to the couple or $50 if a gift was given to each person.
For more information, take a look at the following from the IRS:
Are business gifts deductible?
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‎February 17, 2024
2:13 PM