Can you write off irs meals and entertainment?

Business meals can be deducted at 50% if they are ordinary and necessary expenses incurred in the course of business. To qualify, the taxpayer or an employee must be present, and the meal must not be lavish or extravagant. Entertainment expenses, however, are not deductible, even if they are directly related to business activities. An exception exists for meals provided during an entertainment event, which are deductible if they are separately stated on the invoice or receipt. For example, if a business owner takes a client out for dinner to discuss a project, the meal is 50% deductible. However, tickets to a concert or sporting event are not deductible.