@Vanessa A wrote:
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.
With the caveat that IRS notice 2021-63 says that if you use the Federal MEI rate instead of your actual expenses, you can treat the entire meal portion of the MEI rate as having been spent at a restaurant and thus 100% deductible. (Not the incidentals portion.)
