Can freelancers deduct irs meals and entertainment?

Business meals are deductible at 50% if they are ordinary, necessary, and directly related to or associated with the active conduct of the trade or business. The taxpayer or an employee must be present, and the meal must not be lavish or extravagant. Entertainment expenses, such as tickets to a sporting event or a concert, are not deductible. However, if a meal is purchased separately from an entertainment event, the meal portion can still qualify for the deduction. For example, a freelancer meeting a client for dinner to discuss a project can deduct 50% of the meal cost, but not the cost of a subsequent entertainment activity.