Can freelancers deduct meals and entertainment irs?

Meals are deductible at 50% if they are directly related to or associated with the active conduct of a trade or business. This includes meals with clients, prospects, or business partners where business is discussed. Entertainment expenses, however, are not deductible under current tax law. For meals to qualify, the taxpayer or an employee must be present, and the expense must not be lavish or extravagant. Meals provided at an office or during business travel also qualify. It's crucial to separate meal costs from entertainment costs on receipts.