Not Likely, however, if you can show they are incurred in a trade or business, directly related to the active conduct of the trade or business, or for entertainment directly before or after a substantial and bonafide business discussion associated with the conduct of the trade or business. see irs.gov Publication 463, Travel, Entertainment, Gift, and Car Expenses. They must be ordinary and necessary. ...and will likely be subject to the 50% limit, meaning if you spend $100, you can only deduct $50. Be certain that you fulfill the substantiation requirements. Otherwise, a valid deduction will still not be deducted. A receipt is not sufficient. If you incur for employees, the answer might be different.