if you get a W-2 , they aren't deductible. if you're self employed there's a line for them in schedule C
Generally, you may deduct only 50% of your business meals expenses, including meals incurred while away from home on business. For individuals subject to the Department of Transportation (DOT) hours of service limits, the percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. If you are a family daycare provider and provide meals or snacks to eligible children, deduct 100% of the cost using either your actual costs or the standard meal and snack rates.
Enter your meals expenses that are subject to the 50% limitation on line 24b: "Subject to 50% limit." These expenses include most meals expenses you incur.
Enter your meals expenses that are subject to the 80% limitation on line 24b: "Subject to 80% limit." These expenses are subject to the Department of Transportation (DOT) hours of service limits,
Enter your meals that are not subject to the 50% limitation on line 24b: "NOT subject to limit."
The program will: total all the meals expense on line 24b, compute the 50% and 20% disallowed portion and the total deductible meals on line 24b.
