Can you write off tax deductible gifts to clients?

The IRS allows businesses to deduct the cost of gifts given to clients, but there is a strict limit of $25 per recipient per year. This limit applies regardless of the number of gifts given to the same person. Incidental costs, such as engraving or packaging, do not count towards the $25 limit if they do not add substantial value to the gift. Gifts must be ordinary and necessary expenses incurred in the course of business. Gifts to clients that are considered entertainment, such as tickets to an event, may not be deductible as gifts but might be deductible under entertainment expenses if they meet those criteria. It's important to note that gifts to employees are subject to different rules and limits.