It appears yes you may. See the test below.
Employer-provided meals are tax-free to the employee and 100% deductible by the employer if they are provided:
- on the employer’s business premises, and
- for the convenience of the employer.
If more than half of your employees to whom you furnish meals satisfy these requirements, you can treat all meals you furnish to employees on your business premises as furnished for your convenience.
The employer’s business premises generally means the location where employees work.
An employer also has a substantial business reason to provide free meals if the nature of the business makes it necessary to limit meal periods to short time periods, such as 30-45 minutes, and workers can't eat somewhere else in such a short time.
De Minimis MealsYou can take a deduction for any meal you provide to an employee if it has so little value that accounting for it would be unreasonable or impracticable. Examples of de minimis meals include:
- coffee, doughnuts, or soft drinks
- occasional meals or meal money that enable an employee to work overtime, or
- occasional parties or picnics for employees and their guests.
Meals you furnish to promote goodwill, boost morale, or attract prospective employees aren't considered furnished for your convenience; but they are nevertheless tax-free for the employee if they are de minimis.
