If you paid money into a communal fund for groceries while residing and working at the same address, it is generally not considered a deductible meal expense for tax purposes. The IRS typically allows meal deductions only if the expenses are directly related to business activities, such as business travel or meals with clients.
You might be able to claim meals if they meet all of these requirements:
- The expense is an ordinary and necessary expense in conducting the trade or business.
- The expense isn't lavish or extravagant under the circumstances.*
- The taxpayer or their employee is present at the meal.
- The meal is provided to a current or potential business customer, client, consultant, or similar business contact.
- For meals provided at or during an entertainment activity, the meals are either purchased separately from the entertainment or the meal and entertainment costs are separately stated on a bill, invoice, or receipt.†