Depending on which expenses you’re trying to deduct or what kind of business you run, business entertainment expenses will be listed in a number of places. Topic 512 in the IRS outlines which forms will need to be filled out in different circumstances, and Publication 463 goes into more detail on what qualifies as a deductible expense and what doesn’t.
As an employer, there is no need to include reimbursement in W2 forms for employees with substantiated and reimbursed expenses on an accountable plan. If the reimbursements exceed the accountable plan, if they were included on a non-accountable plan, or if they don’t exist at all, then either Form 2106 or Form 2106-EZ is used to deduct entertainment expenses. Some expenses may also qualify as Itemized Deductions, which are entered on Form 1040, Schedule A and adjusted according to Topic 508. Expenses for self-employed persons or farmers can be filed using forms 1040 Schedule C, 1040 Schedule C-EZ, or 1040 Schedule F. Corporations refer to the “Deductions” section of Form 1065 for recording expenses.