meals-deduction
Installation
SKILL.md
Business Meals Deduction
Rules and documentation requirements for deducting business meals. This is one of the most audit-prone deduction categories because the rules are specific and the documentation requirements are strict.
Current rules at a glance
| Meal type | Deductible % | Notes |
|---|---|---|
| Business meal with client/prospect/associate | 50% | Must discuss business, must document |
| Meals while traveling overnight for business | 50% | Must be away from tax home |
| Employee meals for convenience of employer (on-premises) | 0% (starting 2026) | Was 100% in 2021–22, 50% in 2023–25 |
| Office snacks and coffee for employees | 50% | De minimis fringe benefit |
| Team meals (holiday party, all-hands) | 100% | Must be for all employees, occasional |
| Entertainment (sporting events, concerts, golf) | 0% | Not deductible since TCJA 2018 |
| Meals during entertainment | 50% | Only if invoiced separately from entertainment |
| Business meal with no business discussion | 0% | Eating alone at a restaurant is not deductible |