[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-1493":3},{"rec_id":4,"title":5,"text":6},"1493","What meal expenses can I deduct and at what rate?","Deductible meal expenses include expenses for meals while traveling away from home for business. Your deductible business meal expenses are a percentage of your actual business meal expenses or the standard meal allowance. \r\n\u003Cbr>\u003Cbr>\r\nBusiness meal expenses are deductible only if all of the following conditions are met:\r\n\u003Cul>\r\n\u003Cli>\r\nThe meal expense was an ordinary and necessary expense in carrying on\r\nyour trade or business.\r\n\u003C/li>\r\n\u003Cli>\r\nThe expense was not lavish or extravagant under the circumstances.\r\n\u003C/li>\r\n\u003Cli>\r\nYou or your employee was present at the meal.\r\n\u003C/li>\r\n\u003Cli>\r\nThe meal was provided to a current or potential business customer, client,\r\nconsultant, or similar business contact.\r\n\u003C/li>\r\n\u003Cli>\r\nIn the case of food or beverages provided during or at an entertainment\r\nevent, the food and beverages were purchased separately from the entertainment,\r\nor the cost of the food and beverages was stated separately from the cost\r\nof the entertainment on one or more bills, invoices, or receipts.\r\n\u003C/li>\r\n\u003C/ul>\r\nYou can figure your meals expense using either the \u003Ca href=\"/freefile2025/answers?faq=9844\">actual cost method\u003C/a> or the \u003Ca href=\"/freefile2025/answers?faq=9845\">standard meal allowance method\u003C/a>. Both methods allow 50% of the cost of your meals to be deducted, depending on what kind of meals they are and what your occupation is.\r\n\u003Cbr>\u003Cbr>\r\n\u003Ca href=\"/freefile2025/answers?faq=9846\">How do I know which business meals limit applies?\u003C/a>",1777391590558]