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Deductions & credits
There is no difference for Clergy business meals and regular business meals. The 100% restaurant meal exclusion is for 2021 and 2022. Pub 517 refers you to Pub 463 for more information on the special allowance. There is no specific exclusion for clergy in Pub 463.
So on your Schedule C it would be 50% for meals not at a restaurant and 100% exclusion for restaurant meals.
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‎February 6, 2023
3:07 PM