For 1099 contractors & freelancers
Partly. You can deduct up to $25 per client per year for business gifts.
Schedule C, line 27a (Other expenses).
The $25 limit is per recipient per year, so a $100 gift basket for one client is deductible only up to $25.
Incidental costs such as engraving, wrapping, and shipping don’t count toward the $25. Low-cost branded items (about $4 or less) handed out widely, like pens with your logo, aren’t treated as gifts at all.
Tickets to a game or concert are entertainment, which isn’t deductible.
Receipts plus who received each gift and the business relationship.
In Smart Deductions, this is suggested as Other Business Expense (Schedule C line 27a). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.