Is irs meals and entertainment a business expense?

Under IRS rules, business meals are generally 50% deductible if they are ordinary, necessary, and directly related to or associated with the active conduct of a trade or business. Entertainment expenses, however, are not deductible. For meals to qualify, the taxpayer or an employee must be present, and the food and beverages must not be lavish or extravagant. For example, meals provided during a business meeting or while traveling for business can be deductible. Entertainment expenses, such as tickets to a sporting event, are not deductible even if business is conducted during the event.