IRS Instructions for Schedule C, page C-18 through C-20 lists the Principal Business or Professional Activity Codes.
722300 Special food services may apply.
Certainly the direct cost of food, raw materials, packaging materials and delivery costs would be deductible.
An allocated cost of natural gas or electricity and internet services can be computed and deducted.
Specific machinery such as mixers, ranges and refrigerators which are 100% dedicated to the business may be depreciated at 100% business use.
Other machinery dedicated less than 100% to the business may be depreciated at the lesser percentage.
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