Can I deduct business meals

To deduct business meals, the expense must be ordinary and necessary for your business, and you or an employee must be present at the meal. The meal must be with a current or potential business customer, client, consultant, or similar business contact. The deduction is typically limited to 50% of the meal's cost. Exceptions exist, such as meals provided on the employer's premises for the employer's convenience, which may be 100% deductible. Meals must not be lavish or extravagant under the circumstances. For example, a freelance graphic designer meeting a client for lunch to discuss a project can deduct 50% of the meal's cost. However, meals that are primarily social in nature, such as taking a friend out to dinner without a business purpose, are not deductible.