We’ve been getting a lot of calls about which meals are deductible and at what percentage. Here’s a quick overview on that topic:
Meals must have a bona fide business purpose and there are a lot of devils in these details. Frequency even counts. Business meals must generally be “occasional” or they may well become “benefits,” “wages,” or compensation to somebody else. Just deciding that you’d rather run out for a 
sandwich at noon does not make lunch, nor cost sharing, deductible.
The typical, legitimate, business meal is generally carries a 50% deduction as are meals eaten while traveling for business.
Holiday parties or social events provided to groups of people are 100% deductible.
Snacks and drinks provided and meals provided to more than half of the employees on the employer’s premises for the convenience of the employer are 100%.
