What are the business meal expenses deduction limits?
General Meals (50% Limit)
In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. For example, pre-packaged foods or beverages bought from grocery stores, liquor stores, or convenience stores, are limited to 50%.
DOT Meals (80% Limit)
For individuals subject to the Department of Transportation (DOT) hours of service limits, that percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. Individuals subject to the DOT hours of service limits include the following:
What if I'm a daycare provider?
In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. For example, pre-packaged foods or beverages bought from grocery stores, liquor stores, or convenience stores, are limited to 50%.
DOT Meals (80% Limit)
For individuals subject to the Department of Transportation (DOT) hours of service limits, that percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. Individuals subject to the DOT hours of service limits include the following:
- Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.
- Interstate truck operators who are under DOT regulations.
- Certain railroad employees who are under Federal Railroad Administration regulations.
- Certain merchant mariners who are under Coast Guard regulations.
What if I'm a daycare provider?
