Meals are a common business expense. There is a wide range of “meals,” including wining and dining customers and clients, employee meals while traveling on business, snacks in the break room and occasional employer-paid pizza lunches, food in a corporate eating facility, and company picnics. There is considerable confusion on when some or all of meal costs are deductible. This confusion has been increased by changes made by the Tax Cuts and Jobs Act of 2017, some of which apply starting in 2018 while others take effect in 2026.

Costs That Are 100 Percent Deductible

Some meal costs have been and continue to be fully deductible.

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