They are in the same section. There are two entries 50% and 100% deductible. Here is the difference:
Most work-related meals expenses are 50% deductible. Enter the total amount you spent, and we'll do the math for you when we have all your expenses.
Some examples of deductible work-related meals include:
- Meals during business travel
- Office snacks
- Meals at a seminar or conference
- Meals while conducting business
- Other meals expenses
Entertainment expenses and meals included in entertainment costs are no longer deductible. This includes:
- Meals with customers, clients, or employees without a business purpose/discussion
- Club dues (country clubs, golf and athletic clubs)
- Tickets to sporting, theatre, entertainment, or charitable events
- Night clubs, cocktail lounges, and other activities
- Lavish or extravagant entertainment expenses, like renting a yacht for a private dinner
- Meals, transportation, and parking associated with entertainment activities
- Hunting, vacations, and other similar trips
Example: A meal purchased after a round of golf where business is conducted or discussed could be deductible, but tickets to a sporting event that includes a meal, like food served in box seats, isn't deductible.
There are a few examples of when you can deduct 100% of your work-related meals:
- Meal expenses for a company picnic or holiday party
- Food made available to the public for free
- Reimbursed expenses to employees and contractors that is included on the W-2 or Form 1099 as taxable compensation
- Meal expenses that are sold to a client or customer, like providing meals as part of a daycare service
