Can I write off meals with clients?

Business meals with clients are considered a deductible business expense, but they are subject to a 50% limitation. This means that only 50% of the cost can be deducted. To qualify, the meal must be directly associated with the active conduct of a trade or business, the taxpayer or an employee of the taxpayer must be present at the meal, and the meal must not be lavish or extravagant under the circumstances. For example, if you are a freelance photographer and you take a client to lunch to discuss a potential project, you can deduct 50% of the meal cost. However, if the meal is overly extravagant, such as a five-star gourmet dinner with expensive wine, it may not be considered a deductible expense.