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If you use any tax software or an outside tax preparer, you will want to keep all of the meals and entertainment in one place.
Book income should be just that, book income. Any adjustment to that amount is made on Schedule M-1.
Tax software automatically takes 50% of the meals and entertainment as a deduction for taxable income and transfers the other 50% to Schedule M-1 as a non-deductible expense.
Schedule M-1 will take book income and add non-deductible expenses like 50% of meals and entertainment as well as current franchise tax.
The franchise tax will be deductible the following year. Additionally, last year's franchise tax will be deductible in the current year. This amount will also be included on Schedule M-1 as a deduction on the return but not on the books.
If you really want to segregate these items, you could include them as other expenses in Quickbooks (not recommended).
The net income, should be just that, the book net income. If taxable income is different than book income the cause of those adjustments is made on Schedule M-1.
Using your information for an example. Net income per books is $25,000. There was $1,800 in meals and entertainment expense. CA franchise tax paid was $650. Last years franchise tax paid was $480.
Net income - $25,000
Exp on books not return
M& E $900
CA Fr Tx $650
Ded on Rtn not on books
L/Y Fr Tx $480
Taxable income $26,070 (25000 + 900 + 650 - 480)