Let me try a different way. I was assuming that she made the food that was sold versus purchasing something ready-made.
Also, with your additional explanation, I am assuming that she only receives a commission from other's purchases and she does not carry an inventory to sell directly to others. If there is an inventory that is sold to others, then the scenario is more like my original answer, only there would be an entry for items removed from inventory for personal use to account for your wife's consumption of the product.
The fact that the product being sold is pre-packaged meals becomes problematic for her being able to deduct the cost of the meals purchased for personal use only.
If the meals were consumed in a business setting (think Tupperware party or similar) where your wife and others were present to taste them and decide to place an order, then both the meals she consumed personally and those purchased for others would be a business expense. However, even if this were the case, the deduction may be limited to 50% of the cost because it is a meal expense.
An argument could be made that your wife's consumption of the meals serves as advertising for her business, but this may not hold up to an IRS audit because it would still be deducting a personal expense as a business expense.
[edited 3/22/2025 | 7:18 am PST]
@sylvestre-r-marc
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