The current 2025 and 2026 guidelines for 50% deductions include:

• Meals, food and beverages purchased for clients, vendors, partners and prospects at a dining location outside of the business for the purpose of business discussions.
• Meals, snacks and beverages brought into the office provided to employees, for the convenience of the employer or the benefit of the business. Starting in 2026, these will not be deductible at any level. There will, however, be a new exception allowable in 2026 for establishments that sell food and beverages to customers and also provide meals to their employees (such as restaurants).
• Coffee and snacks for the breakroom. Also termed “De Minimis Fringe Benefit Meals,” beginning in 2026, these will not be deductible.
• Meals while traveling for business or a conference when there is an overnight stay.
• Entertainment-related meals – which must be charged separately from other entertainment costs.

The only instances that qualify for 100% deduction in 2025 and 2026 are:

• Food for company holiday parties and other employee events such as team-building events.
• Food and beverages given away free to the public for advertising or promotional purposes.
• Meals that are offered as part of an employee’s compensation.

Keep in mind that all meal deductions may not be considered “lavish or extravagant,” and the expenses must be ordinary and necessary in carrying out your trade or business. The taxpayer or an employee of the taxpayer must present at the meal, and the meal provided to the taxpayer’s business associate such as a customer or client.