these are not employee deductions because all employee deductions have been eliminated for the years 2018-2025. they may be business expenses deductible if paid for (including reimbursement to employees) by the S-Corp.
-1st question: Meals - My place of business 95% of the day is in the car and at peoples home (home inspector) . Can I write off employee meals when there is no time for a break? (place of business rule apply?)
maybe IRS PUB 463
you may continue to deduct 50% of the cost of business meals if you (or an employee) are present and
the food or beverages are not considered lavish or extravagant. The meals may be provided to a
current or potential business customer, client, consultant, or similar business contact. the exception to this
You can deduct the cost of meals if it is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business.. It's not clear if you meet this exception
see the publication page 5
https://www.irs.gov/pub/irs-pdf/p463.pdf
-2nd question: Gym membership - Am I able to write this off?
The most likely answer for most people would be no, as the general rule is that you cannot deduct the cost of the gym membership. When we are trying to maintain good health or stay in relatively good shape by going to the gym, it is generally considered a personal expense. General toning and fitness workouts are viewed by the IRS as nondeductible personal expenses. Personal, living, or family expenses are generally not tax-deductible.
-3rd question: Phone Stipend - My phone is used 99% by business use. I don't write off 100% of the bill, but at the end of the year, I give an employee phone stipend. Am I correct in doing this deduction?
you seem to be saying it's your phone and that you reimburse yourself. as long as the reimbursement matches the cost of using the phone for business this is OK. the problem you could run into is proving 99% business usage if you don't keep records. if audited it would be at the agent's discretion as to whether to allow this without records.
-"4"th question: Petty Cash - I utilize this for buying "supply" type items. (small tools, disposable items etc), d for small meal items for client offices. Am I using this correctly? there are no rules as to what can be paid out of petty cash, the thing is to keep receipts is audited. no receipt and you're at the mercy of the agent if audited.
