Can I write off coffee for client meetings?

The cost of coffee purchased for client meetings can be deducted as a business expense if it is directly related to or associated with the active conduct of your trade or business. The expense must be ordinary and necessary, meaning it is common and accepted in your field of business and helpful and appropriate for your business. For example, if you meet a client at a coffee shop to discuss business, the cost of the coffee can be deductible. However, if you purchase coffee for personal consumption or outside of a business context, it is not deductible.