There are three kinds of entertainment deductions, those that are not deductible, those that are 50% deductible and those that are 100%. Navigating the rules surrounding these different types of deductions can be mind numbing and requires the assistance of your CPA.
Generally speaking 50% meals and drinks are deductible. This rule was enacted in reaction to perceived abuse of those who drink their lunch. So we all have to suffer because of someone else’s excessive imbibing of martinis.