Some business meal expenses are 100% deductible - information from Brookwood Tax Service

This page last updated on
December 20, 2004

Not all meals and entertainment are subject to the 50% exclusion. You can deduct 100% of meals and entertainment if:

It is a minor employee fringe benefit, like a holiday turkey;

The cost is paid to an employee and included in their W-2 income;

It is a promotional dinner open to the general public or a social/recreational event hosted by an employer;

If there is an eating facility on your business premises and you provide meals to at least half of your employees as a convenience to the business.

In the above cases, the full amount of the meals or food is deductible as a business expense.