Food for my home office

Food purchased for personal consumption in a home office is not deductible. However, if you are hosting a business meeting at your home office and provide food to clients or business associates, those expenses may be deductible as business meals. The IRS allows a 50% deduction for qualifying business meals, provided they are not lavish or extravagant and the taxpayer is present. Additionally, the expense must be directly related to the active conduct of your trade or business.