Can you write off meals and entertainment irs?

Business meals can be deducted at 50% if they are ordinary, necessary, and directly related to or associated with the active conduct of your business. This includes meals with clients, prospects, or employees where business is discussed. Entertainment expenses, however, are not deductible unless they are included in the cost of meals or are part of a business event, such as a company picnic. Meals provided to employees for the convenience of the employer may be 100% deductible. It's important to note that lavish or extravagant meals are not deductible. For example, a meal with a client at a reasonable restaurant to discuss business is 50% deductible, but taking them to a concert is not.