Provided by a Restaurant for 2021 & 2022

November 2021

The IRS has clarified which business meals will qualify for the 100% deduction. An important definition is what the IRS deems to mean the term “restaurant”. That distinction is a business that prepares and sells food or beverages to retail customers for immediate consumption regardless of whether consumed on the premises. That means take-out business meals qualify for the 100% deduction.

Here are examples of 100% deductible business meals provided by a restaurant:

• Meals with clients and prospects
• Employee meals for required business meetings.
• Meals served at a business meeting.
• Meals while traveling overnight for business.
• Year-end parties for employees and spouses.
• Meals at team-building recreation for employees, e.g. golf, football game, bowling, etc.
• Meals on your premises for the public at a marketing presentation.
• Meals with customers or prospective customers after a round of golf or other similar recreation.

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