Business Meal Deduction Changes
Beginning in 2026, many business meal deductions will become more limited. Office snacks, coffee, employer-provided meals (such as tax season meals), and meals provided during employee seminars are generally no longer deductible.
However, client meals directly related to a business discussion and employee meals while traveling overnight for business remain 50% deductible.
As always, it is important to include the following information on your receipt or other support:
~ Dollar amount (typically already included)
~ Time and place (typically already included)
~ Business purpose
~ Name of Guest & Business Relationship
~ If the meal was with a current or potential business associate

*Current authority indicates break-room snacks and beverages remain 50% deductible because they are not "meals" under IRC §119. Additional IRS guidance may affect this treatment.

