coffee
Coffee is deductible as a business expense when it is purchased for business purposes, such as providing coffee to clients during meetings or supplying it in an office setting for employees. It is not deductible if it is for personal consumption or routine daily use by the business owner. For example, if a freelancer buys coffee for a client meeting at a café, this expense can be deducted. However, buying a daily coffee for personal consumption while working from home is not deductible. According to IRS guidelines, meals and beverages are generally subject to a 50% deduction limit, unless they are provided as part of a company-wide event or meeting.