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Food for my home office

TL;DR

Food for your home office is generally not deductible as a business expense unless it meets specific criteria for business meals or entertainment, which typically require a business purpose and documentation.

Detailed Answer

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.

Where to Put It on the Tax Form

Schedule C, Line 24b for business meals and entertainment expenses.

Real World Example

A freelance graphic designer hosts a client meeting at their home office and provides lunch costing $100. They can deduct $50 (50% of the meal cost) as a business expense on their Schedule C.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records, including receipts, the business purpose of the meal, and who attended. Document the date, time, and place of the meal, and note the business relationship of the attendees.

IRS Reference

IRS Pub 463, Travel, Entertainment, Gift, and Car Expenses; IRC §162(a)

Relevant Industries

FreelancersConsultantsSmall Business OwnersReal Estate Agents

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on February 4, 2026

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