Business Meals
Business meals can be deductible, but the rules on what counts and what documentation you need are specific. This guide covers what's deductible, what isn't, and the records that hold up.
01What's deductible
A meal is deductible when it has a clear business purpose, like eating with a client or customer, or a meal that's part of a business trip. The meal can't be lavish or extravagant, and you or an employee must be present.
Generally, only a portion of the meal cost is deductible. See the current limit in Publication 463. Meals provided to the general public and meals at a required business conference also qualify.
02What's not deductible
Entertainment costs are generally not deductible, even if business is discussed. Purely personal meals, meals with family members who aren't business contacts, and meals while commuting don't qualify.
The cost of a meal that's already reimbursed by a client or employer isn't deductible to you.
03Documentation needed
For each deductible meal, keep the receipt and a written note of the date and place, who attended, their business relationship to you, and the business purpose of the meal.
A credit card slip alone isn't enough. The business purpose and attendees must be recorded separately.
Records checklist
A summary of every record mentioned on this page. Keep these with your tax return.
- ReceiptThe itemized receipt showing the date, place, and amount.
- AttendeesWho was at the meal and their business relationship to you.
- Business purposeWhat business was discussed or accomplished.
- Travel contextIf the meal was part of business travel, the trip records that support it.
Go deeper on the rules behind these deductions
Educational guidance only, not tax advice. Talk to a tax professional about your situation.