What types of meal and entertainment expenses are 100% deductible on a business return?

Businesses can fully deduct the cost of:

• Office parties and outings held for the benefit of its employees (other than highly-compensated employees)
• Food and drinks provided free of charge for the public
• Meals and entertainment provided to employees as compensation and reported as taxable wages

Workplace items like coffee, donuts, snacks, and onsite employee meals that were once fully deductible are now 50% deductible.