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What Are The Rules For Business Gifts?
In general, you are allowed to deduct legitimate business gifts up to a maximum of $25 per person, per year. If you are giving a gift to a married couple, unless you have an independent business relationship with EACH of them, the total deductible gift is limited to $25.
Not counted in this maximum are incidental logo items (having your business name, etc.) that cost you under $4. Also not counted are in-store displays and fixtures you provide to the person's
business.
For further information, see IRS Publication 463.
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