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Level 1
March 14, 2026
Question

I am an independent marketer and sometimes bring lunches to business that I get paid with a 1099, are those lunches 100% deductible?

  • March 14, 2026
  • 1 reply
  • 66 views
We bring in lunch from local restaurants as we teach them their required readings.

1 reply

MaryK4
Level 15
March 14, 2026

No, for 2025, business meals from restaurants are generally only 50% deductible, not 100%. While the 100% deduction was available in 2021-2022, the rules have reverted to the Tax Cuts and Jobs Act standard. To qualify for the 50% deduction, the meal must be an ordinary and necessary business expense, not lavish, and you must be present.

 

See Meals and Entertainment Expenses Under Section 274

 

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