If the nature of your job requires you to give gifts to customers, the cost of gifts given directly or indirectly to a customer is deductible up to a maximum limit. The following rules apply to gifts:
• You cannot claim a gift deduction of more than $25 per person. (Incidental costs, such as engraving on jewelry, or packaging and mailing, are not included in determining the cost of the gift).
• A gift to a customer’s family member is considered an indirect gift to that customer.
• If both spouses give gifts, they are treated as one taxpayer with one $25 limit per Read more