BobKamman
Level 15
12-30-2023
02:13 PM
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The lodging might be necessary because you don't want them driving home until they are sober. However, calling it a "holiday party" makes it fairly clear that this is not primarily for a business purpose, either for the customers or the employees. Maybe the issue is whether the value has to be added to compensation. If this is a New Years Eve party, should it go on the 2023 W-2, or 2024, or both?